Notice for Mismatch

Hi,

Hope you are doing well !!

You just need to submit the purchase proofs to the department. 

Dear sir,

You just need to submit the bills and ensure that the dealer is having proper Registration number and same is mentioned on the bill.

If the above 2 conditions are satisfied then these case laws would save you from paying the tax 2nd time.

https://taxguru.in/goods-and-service-tax/input-tax-credit-denied-recipient-default-payment-supplier.html

https://www.ey.com/Publication/vwLUAssets/claim_ITC/$FILE/claim_ITC.pdf

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

Hi,

You can go the below link for your reference:

http://www.taxknowhow.info/input-tax-credit-cannot-be-denied-to-recipient-on-default-of-payment-by-supplier/

Conclusion: Credit would not be denied to the purchasing dealers who have bonafide transacted with the selling dealer by taking all precautions as required under the statue and those that have not taken precautions, ideally, otherwise eligible ITC should not be denied to the bonafide purchasing dealer merely on fault of selling dealer.

It should not be made the responsibility of the purchasing dealer to ensure that the tax is deposited by the selling dealer to the extent transaction is bonafide.

So, you are not required to pay the taxes again.

Hello Sir,

No, you should pay the tax again.

It is sufficient to submit all the bills of those suppliers plus payment proofs from bank to the department.

Hi

No need to pay the taxes again.Only thing you have to do is preserve all proof of tax payment,present it to department.

Hope it helps

Hi

You dare eligible to claim the ITC since you have actually paid the taxes already. Since you have also not received any notice yet, there's no point in reversing the credit.

A similar case was decided recently in Arise India Limited and others Vs. Commissioner of Trade & Taxes, Delhi and others.

- It is the responsibility of the seller to pay tax once the tax is collected from the purchaser. You should produce the bills and payment proofs to the officer.  Please don't pay tax again. Go in appeal if required. I am based in Delhi and may assist you if required.

Hello,

You just need to show the bills and proof of payment to the supplier to prove that you have paid the due tax to the supplier.

No need to pay the tax again.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani