HIGH COURT OF JAMMU & KASHMIR AND LADAKH
Malik Traders
v.
Union Territory of J & K
N. KOTISWAR SINGH, CJ.
AND M.A. CHOWDHARY, J.
AND M.A. CHOWDHARY, J.
WP(C) NO. 3425 OF 2023
DECEMBER 29, 2023
Yasmeen Wani and Ms. Zareen Ali, Advs. for the Appellant. Sajad Ashraf, GA for the Respondent.
ORDER
1. The present Petition has been filed against the Order dated 8-12-2023 by which the appellate authority rejected the appeal preferred by the petitioner, having observed that the Principal Supplier of the present petition had failed to upload the bills during the period under appeal, though the petitioner-appellant claimed ITC during that period which is not permissible as per the provision of the GST Act 2017. The appellate authority further observed that the petitioner-appellant failed to prove that his ITC claim as justified or genuine, nor he could submit any documentary evidence in his favour and, as such, failed the test of law, and, accordingly rejected the claim of the appellant for ITC.
2. Heard Ms. Yasmeen and Ms. Zareen Ali, learned counsel for the petitioner, and also Mr. Sajad Ashraf, learned GA for the respondents.
3. Ms. Yasmeen Wani, and Ms Zareen Ali, learned counsel for the petitioner submit that it is not the fact that the Principal Supplier had not uploaded the bills. In fact, it was uploaded in GSTR, Form A in B2C, which, unfortunately, had not been reflected in the portal of the State GST authorities because of which, the learned appellate authority made the aforesaid observations.
4. It has been submitted by the learned counsel for the petitioner that the petitioner shall be satisfied if this petition is disposed of with the direction to the respondents to reconsider the matter and pass appropriate orders after providing opportunity to the petitioner of being heard.
5. We are also of the view that rather than this Court exercising jurisdiction under Article 226 of Constitution of India, to examine this issue which involves the ascertainment of facts, it would be more appropriate to direct the appellate authority to re-examine the same for which the petitioner may file the necessary documents and explain before the appellate authority that the Principal Supplier had indeed uploaded the bills showing payment of GST so that the petitioner-appellant can claim ITC and other benefits under the law.
6. Accordingly, with the above observation, the petition is disposed of.
7. The petitioner is directed to approach the Appellate authority within a period of two weeks and the Appellate Authority will reconsider the claim of the petitioner/appellant for availing benefits including ITC, for which the Appellate Authority will issue a Speaking Order after hearing the petitioner as expeditiously as possible.