HC Remanded Matter as ITC Was Denied for Mismatch Between GSTR-3B & GSTR-2A Without Asking for Certificates From Supplier
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 6 August, 2024
Latest from Taxmann
Case Details: Kali Aerated Water Works v. Superintendent of C.G.S.T. & Central Excise - [2024] 164 taxmann.com 363 (Madras)
Judiciary and Counsel Details
- C. Saravanan, J.
- A. Chandrasekaran for the Petitioner.
- R. Nandhakumar, Senior Panel Counsel & Ms S. Ragaventhre, Junior Standing Counsel for the Respondent.
Facts of the Case
The petitioner was engaged in manufacturing and supply of aerated water and beverages. The department issued a show cause notice on account of variation between ITC availed by petitioner in Form GSTR-3B and auto-populated Form GSTR-2A. Thereafter, the order was passed and it filed writ petition against the demand.
High Court Held
The Honorable High Court noted that the dispute had arisen on account of the variations between the input tax credit availed by the petitioner in Form GSTR-3B and the auto-populated input tax credit in Form GSTR-2A. After passing of impugned order, the CBIC has issued Circular No.183/15/2022-GST, dated 27-12-2022 which provides that proper officer shall ask concerned assessee to produce a certificate from concerned supplier to effect that supplies had actually been made
The Court also noted that it has already set aside the assessment orders in similar cases and remitted the case back to the Assessing Officer to pass fresh orders by applying the Circular. Therefore, it was held that the impugned order was to be set aside and matter was to be remitted. The Court also granted liberty to petitioner to make additional submission, if any, together with certificate as is contemplated under the circular.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
