Revocation of ITC: Madras HC directs to approach Appellate Authority by way of Statutory Appeals [Read Order]

Revocation - of- ITC - Madras - HC - Appellate - Authority - TAXSCAN

In a recent decision the Madras High Court directed the petitioner to approach Appellate Authority by way of statutory appeals in the matter of Revocation of Input Tax Credit (ITC).

The writ petitioner in the matter is M/sSenthur Traders.

In the impugned order, the petitioners contended that there is contravention of the rule laid down by the Madras High Court in the case of The Assistant Commissioner (CT) Vadapalani and another Vs Sri Vinayaga Agencies. The petitioners also submitted that there is gross violation of natural justice principles.

in Sri Vinayaga Agencies Vs. The Assistant Commissioner, CT Vadapalani, it was held therein that the authority does not have the jurisdiction to reverse the input tax credit already availed by the assesses on the ground that the selling dealer has not paid the tax.

Rajkumar, Counsel for the petitioner makes an endorsement to the effect that the petitioner will approach the appellate authority by way of statutory appeals and the same have been received proximate to the date of the order.

The Court of Dr Justice Anita Sumanth observed that “There is no justification, let alone acceptable justification for the delay in the institution of the present Writ Petitions on 07.03.2023. However and seeing as Amrita Dinanakaran, Government Advocate, who accepts notice for the respondent does not seriously object to the alternate reliefthat is sought for and is proposed to be granted by this Court, liberty is granted to the petitioner to approach the appellate authority by way of statutory appeals within a period of three (3) weeks from today.”

The Bench also noted that if the appeals are filed within the time stipulated as aforesaid, the same shall be taken on file by the appellate authority without reference to limitation, but subject to compliance with all other statutory conditions, including pre-deposit, if any.

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