Case Details: Bhawar Life Style versus Assistant Commissioner Central Tax (2026) 41 Centax 148 (Kar.)
Judiciary and Counsel Details
- S Sunil Dutt Yadav, J.
- Shri E.I. Sanmathi., Adv. for the Petitioner.
- S/Shri Aravind V. Chavan & Unnikrishnan M, Advs. for the Respondent.
Facts of the Case
The assessee filed writ petitions against Orders-in-Original rejecting TRAN-1 and TRAN-2 credit. In respect of TRAN-1, the authority found a mismatch between the input quantity/value and the credit claimed and noted the absence of a detailed stock register, treating the credit as irregular and confirming the demand. In respect of TRAN-2, the authority noted that no particulars of stock as on 01-07-2017 were furnished, and invoices or documents evidencing tax carried forward were not produced. Subsequently, pursuant to directions of the Court, the petitioner appeared before the authority and filed a memo enclosing documents. The Adjudicating Officer sought a Chartered Accountant-certified closing stock as on 30-06-2017, purchase invoices and sales register. The matter was placed before the High Court.
High Court Held
The High Court held that the orders had been passed in the absence of certain documents not having been placed before the authorities and that certain records were now placed, while the authority had also sought certified copies to be produced. The Court further held that, in such circumstances, it was appropriate to set aside the impugned orders and remit the matter for reconsideration. Accordingly, the impugned orders were set aside, and the matter was remanded for reconsideration.
