Officer ko apna kaam hi nhi pta #gstguru #gstwithcarahulgupta #gstupdateatevery8

HC set-aside order denying ITC due to mismatch between GSTR-2A
and GSTR-3B without providing hearing opportunity

GMA Pinnacle Automotives (P.) Ltd. v. State Tax Officer, State Goods and Services
Tax Department [2024] 161 taxmann.com 145 (Kerala)

The petitioner's claim for input tax credit was rejected by the Assessing
Officer on ground of mismatch of ITC in GSTR-2A and GSTR-3B of supplier.
It filed writ petition and submitted that when there was mismatch in
returns, the officer was required to ask assessee to produce certificate from
concerned supplier to effect that supplies had actually been made by him.
However, the officer didn't call upon the petitioner to produce documents
in support of the claim for Input Tax Credit.
The Honourable High Court noted that the Assessing Officer had not
called upon the petitioner to produce documents in support of the claim
for Input Tax Credit. Therefore, the Court held that the assessment order
to the extent that it denied ITC claim owing to alleged mismatch between
GSTR-2A and GSTR-3B of supplier was to be set aside. The Court also
directed the petitioner to file an application for rectification of assessment
order to the extent of denial of ITC claim along with documents in support
of claim of ITC.


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𝐃𝐞𝐚𝐫 𝐕𝐢𝐞𝐰𝐞𝐫𝐬,

𝐖𝐞 𝐞𝐱𝐭𝐞𝐧𝐝 𝐨𝐮𝐫 𝐡𝐞𝐚𝐫𝐭𝐟𝐞𝐥𝐭 𝐠𝐫𝐚𝐭𝐢𝐭𝐮𝐝𝐞 𝐭𝐨 𝐞𝐚𝐜𝐡 𝐨𝐧𝐞 𝐨𝐟 𝐲𝐨𝐮 𝐟𝐨𝐫 𝐛𝐞𝐢𝐧𝐠 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐘𝐨𝐮𝐓𝐮𝐛𝐞 𝐜𝐨𝐦𝐦𝐮𝐧𝐢𝐭𝐲. 𝐘𝐨𝐮𝐫 𝐬𝐮𝐩𝐩𝐨𝐫𝐭 𝐚𝐧𝐝 𝐞𝐧𝐠𝐚𝐠𝐞𝐦𝐞𝐧𝐭 𝐢𝐧𝐬𝐩𝐢𝐫𝐞 𝐮𝐬 𝐭𝐨 𝐤𝐞𝐞𝐩 𝐬𝐭𝐫𝐢𝐯𝐢𝐧𝐠 𝐟𝐨𝐫 𝐞𝐱𝐜𝐞𝐥𝐥𝐞𝐧𝐜𝐞.

𝐎𝐧 𝐨𝐮𝐫 𝐜𝐡𝐚𝐧𝐧𝐞𝐥, 𝐰𝐞 𝐚𝐫𝐞 𝐝𝐞𝐝𝐢𝐜𝐚𝐭𝐞𝐝 𝐭𝐨 𝐛𝐫𝐢𝐧𝐠𝐢𝐧𝐠 𝐲𝐨𝐮 𝐭𝐡𝐞 𝐥𝐚𝐭𝐞𝐬𝐭 𝐮𝐩𝐝𝐚𝐭𝐞𝐬 𝐨𝐧 𝐆𝐒𝐓, 𝐓𝐃𝐒, 𝐄-𝐰𝐚𝐲, 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧 𝐋𝐚𝐰𝐬, 𝐚𝐧𝐝 𝐭𝐡𝐞 𝐫𝐞𝐠𝐮𝐥𝐚𝐭𝐢𝐨𝐧𝐬 𝐟𝐨𝐫 𝐌𝐒𝐌𝐄 𝐛𝐢𝐥𝐥, 𝐚𝐥𝐥 𝐜𝐨𝐧𝐯𝐞𝐧𝐢𝐞𝐧𝐭𝐥𝐲 𝐜𝐨𝐦𝐩𝐢𝐥𝐞𝐝 𝐢𝐧 𝐨𝐧𝐞 𝐩𝐥𝐚𝐜𝐞. 𝐘𝐨𝐮𝐫 𝐞𝐧𝐭𝐡𝐮𝐬𝐢𝐚𝐬𝐦 𝐟𝐨𝐫 𝐥𝐞𝐚𝐫𝐧𝐢𝐧𝐠 𝐚𝐧𝐝 𝐬𝐭𝐚𝐲𝐢𝐧𝐠 𝐢𝐧𝐟𝐨𝐫𝐦𝐞𝐝 𝐦𝐨𝐭𝐢𝐯𝐚𝐭𝐞𝐬 𝐮𝐬 𝐭𝐨 𝐜𝐨𝐧𝐭𝐢𝐧𝐮𝐞 𝐝𝐞𝐥𝐢𝐯𝐞𝐫𝐢𝐧𝐠 𝐯𝐚𝐥𝐮𝐚𝐛𝐥𝐞 𝐜𝐨𝐧𝐭𝐞𝐧𝐭.

𝐖𝐞 𝐯𝐚𝐥𝐮𝐞 𝐲𝐨𝐮𝐫 𝐟𝐞𝐞𝐝𝐛𝐚𝐜𝐤 𝐚𝐧𝐝 𝐬𝐮𝐠𝐠𝐞𝐬𝐭𝐢𝐨𝐧𝐬, 𝐰𝐡𝐢𝐜𝐡 𝐡𝐞𝐥𝐩 𝐮𝐬 𝐭𝐚𝐢𝐥𝐨𝐫 𝐨𝐮𝐫 𝐜𝐨𝐧𝐭𝐞𝐧𝐭 𝐭𝐨 𝐦𝐞𝐞𝐭 𝐲𝐨𝐮𝐫 𝐧𝐞𝐞𝐝𝐬 𝐞𝐟𝐟𝐞𝐜𝐭𝐢𝐯𝐞𝐥𝐲. 𝐈𝐟 𝐲𝐨𝐮 𝐡𝐚𝐯𝐞𝐧'𝐭 𝐚𝐥𝐫𝐞𝐚𝐝𝐲, 𝐰𝐞 𝐢𝐧𝐯𝐢𝐭𝐞 𝐲𝐨𝐮 𝐭𝐨 𝐬𝐮𝐛𝐬𝐜𝐫𝐢𝐛𝐞 𝐭𝐨 𝐨𝐮𝐫 𝐜𝐡𝐚𝐧𝐧𝐞𝐥 𝐭𝐨 𝐬𝐭𝐚𝐲 𝐮𝐩𝐝𝐚𝐭𝐞𝐝 𝐰𝐢𝐭𝐡 𝐨𝐮𝐫 𝐥𝐚𝐭𝐞𝐬𝐭 𝐮𝐩𝐥𝐨𝐚𝐝𝐬 𝐚𝐧𝐝 𝐢𝐧𝐬𝐢𝐠𝐡𝐭𝐟𝐮𝐥 𝐝𝐢𝐬𝐜𝐮𝐬𝐬𝐢𝐨𝐧𝐬.

𝐓𝐡𝐚𝐧𝐤 𝐲𝐨𝐮 𝐨𝐧𝐜𝐞 𝐚𝐠𝐚𝐢𝐧 𝐟𝐨𝐫 𝐲𝐨𝐮𝐫 𝐮𝐧𝐰𝐚𝐯𝐞𝐫𝐢𝐧𝐠 𝐬𝐮𝐩𝐩𝐨𝐫𝐭. 𝐓𝐨𝐠𝐞𝐭𝐡𝐞𝐫, 𝐥𝐞𝐭'𝐬 𝐞𝐦𝐛𝐚𝐫𝐤 𝐨𝐧 𝐭𝐡𝐢𝐬 𝐣𝐨𝐮𝐫𝐧𝐞𝐲 𝐨𝐟 𝐤𝐧𝐨𝐰𝐥𝐞𝐝𝐠𝐞 𝐚𝐧𝐝 𝐞𝐦𝐩𝐨𝐰𝐞𝐫𝐦𝐞𝐧𝐭.

𝐉𝐚𝐢 𝐇𝐢𝐧𝐝!
CA Rahul Gupta
+91-80535-55086

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