{"id":2878,"date":"2025-03-01T09:46:55","date_gmt":"2025-03-01T04:16:55","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2878"},"modified":"2025-03-01T09:46:55","modified_gmt":"2025-03-01T04:16:55","slug":"no-scn-can-be-issued-after-accepting-explanation-regarding-availment-of-itc-on-elevators-and-air-conditioners-sc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/no-scn-can-be-issued-after-accepting-explanation-regarding-availment-of-itc-on-elevators-and-air-conditioners-sc","title":{"rendered":"No SCN Can Be Issued After Accepting Explanation Regarding Availment of ITC on Elevators and Air Conditioners | SC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000388637\/no-scn-can-be-issued-after-accepting-explanation-regarding-availment-of-itc-on-elevators-and-air-conditioners-sc\">Joint Commissioner Versus Goverdhandham Estate Pvt. Ltd.- (2025) 26 Centax 401 (S.C.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Mrs B.V. Nagarathna<\/strong> &amp; <strong>Nongmeikapam Kotiswar Singh<\/strong>, JJ.<\/li>\n<li><strong>Ms Disha Singh<\/strong>, AOR for the Petitioner.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a hotel operator, filed GST returns for 2017-18, claiming ITC on elevators and air conditioners. The Revenue department issued Form GST ASMT-10, disputing ITC eligibility under Section 17(5). The petitioner argued these items qualified as &#8220;plant and machinery&#8221; essential for hotel operations. Accepting this, the department issued Form GST ASMT-12, closing the case. However, it later initiated proceedings under Section 73, prompting the petitioner to challenge the action before the Rajasthan High Court, which ruled that Section 73 could not be invoked once the explanation was accepted. The department then approached the Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon&#8217;ble Supreme Court upheld the High Court\u2019s ruling, stating that Section 73 applies only when an assessee&#8217;s explanation is unsatisfactory. Since the department had already accepted the explanation and issued Form GST ASMT-12, reopening proceedings under Section 73 was unjustified. The Court dismissed the Special Leave Petition, affirming that settled matters under Section 61 cannot be arbitrarily reopened.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>SLP Dismissed <a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2026%20Centax%20400%20(Raj.)&amp;itemType=AP\">Goverdhandham Estate (P.) Ltd. v. State Of Rajasthan<\/a> \u2014 (2025) 26 Centax 400 (Raj.)\/[2025] 170 taxmann.com 727 (Raj.) \u2014 Referred [Para1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Joint Commissioner Versus Goverdhandham Estate Pvt. Ltd.- (2025) 26 Centax&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2908,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-2878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>No SCN Can Be Issued After Accepting Explanation Regarding Availment of ITC on Elevators and Air Conditioners | SC<\/title>\n<meta name=\"description\" content=\"The Supreme Court ruled that GST proceedings under Section 73 cannot be reopened after the department accepted the assessee\u2019s explanation and closed the case under Section 61.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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