AI Structured Summary
Not yet generated for this judgment
Judgment
(PER: SRI MANOJ KUMAR GUPTA, C.J.)
The petitioner has assailed the order dated 18.11.2023 passed by respondent No. 2 under Section 73 of the UKGST Act, 2017 as well as the order dated 22.08.2023 passed by respondent No. 1 dismissing the appeal.
The adjudication order is based on the ground that the petitioner had availed input tax credit in excess of the entitlement and there was short payment of taxes in the Financial Year 2018-19.
The case of the petitioner is that the amount, adjudged as payable by the petitioner, is not correct, as there was no short payment of tax, nor incorrect availment of input tax credit.
Ms. Puja Baga, learned counsel for the Revenue, states that in case the petitioner applies for rectification, along with evidence to show that the payments were duly made, the Department would examine the same and take decision on merits without raising any objection in respect of limitation.
Accordingly, the writ petition is disposed of, with liberty to the petitioner to apply for rectification, with further direction to the respondents to examine the Rectification Application, and take decision on the same within next four weeks.
All pending applications stand disposed of accordingly.