Order Date – 06 June 2023

Parties: M/s. Seoyon E-Hwa Summit Automotive India Pvt. Ltd. Vs The Deputy Commissioner (ST)-I

Facts – 

• The Petitioner, M/s. Seoyon E-Hwa Summit Automotive India Pvt. Ltd. Filed rectification application under 161 of the Act for reversal of ITC and the same was rejected.

Issue – 

• Whether the officer had correctly rejected the rectification application?

Order – 

• The Single Bench of Hon’ble High Court observed that as the Officer has set out in the impugned orders, the petitioner has not cooperated in the course of assessment, either original or in the rectification sought. The petitioner was in receipt of various notices including a show cause notice.
• Further the officers gave various opportunities to the petitioner to provide the break-up of the ITC claimed and the reconciliation and notes non- compliance. The application was thus rejected for the reason that there was no material available on record that was supplied by the assessee that would point to any error.
• It was held that this is too much to expect from the Assessing Officer and it is not for an assessee who has not made even a solitary attempt to cooperate or assist in the assessment proceedings to lay the blame at the doorstep of the revenue.
• The writ petition dismissed.