Case Details: Amar Iron Udyog Pvt. Ltd. vs. Union of India (2026) 38 Centax 228 (Cal.)
Judiciary and Counsel Details
- Om Narayan Rai, J.
- S/Shri Arijit Chakraborty, Dyutimoy Paul, Akash Dutta & Prabir Bera, for the Petitioner.
- S/Shri Kaushik Dey, Tapan Bhanja, Anjan Chakraborty, Tanoy Chakraborty, Ms Sumita Shaw & Saptak Sanyal for the Respondent.
Facts of the Case
The petitioner, an assessee, was denied input tax credit (ITC) on the grounds of excess availment on import of goods, and the appellate authority had confirmed such denial. The assessee contended that it had made payment of IGST and sought production of certified documents from the customs authorities to prove such payment. The assessee submitted that it was unable to produce certified copies of IGST payment at the time of adjudication, which resulted in confirmation of the denial ex parte. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the issue of excess availment of ITC turned on whether IGST had been properly paid and whether the assessee had produced certified evidence from the customs authorities. The Court noted that reports filed by the customs authorities in the form of affidavits regarding payment of IGST and duty for the bills of entry in question provided sufficient clarity on the matter. Consequently, the High Court directed that the matter be remanded to the appellate authority for fresh consideration of the assessee’s claim in light of the customs reports. The decision was in favour of the assessee, and the matter was remanded for reconsideration.
