HC Set Aside Order and Directed AO to Provide Opportunity to Assessee to Establish That Only Eligible ITC Was Claimed
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 11 July, 2024
Latest from Taxmann
Case Details: Contemporary Leather (P.) Ltd. v. Assistant Commissioner (ST) - [2024] 164 taxmann.com 222 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- N. Murali for the Petitioner.
- V. Prasanth Kiran, Govt. Adv. (T) for the Respondent.
Facts of the Case
The department issued show cause notice to the petitioner calling upon to show cause as to why tax liability should not be imposed in respect of the mismatch between the petitioner’s GSTR 3B return and the auto populated GSTR 2A. It submitted reply that GSTR-2A was inapplicable in respect of financial year 2017-2018. Thereafter, the demand order was issued. It filed writ petition and contended that it was in a position to establish that only eligible ITC was claimed, if provided an opportunity.
High Court Held
The Honorable High Court noted that the impugned order imposed tax liability in respect of mismatch between GSTR 3B return and auto populated GSTR 2A. It was also submitted that since GSTR-2A was notified by circular dated 11-11-2019, it was inapplicable in respect of financial year 2017-2018 and the petitioner was in a position to establish that only eligible ITC was claimed.
However, apart from referring to circular 123/42/2019-GST and pointing out that GSTR 2A was notified by said circular, no other documents were enclosed with reply. Therefore, it was held that the impugned order was to be set aside and another opportunity would be provided to petitioner subject to depositing 15% of the disputed tax demand.
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
