Home GST High court sets aside order denying ITC on basis of non-reflection in GSTR-2A

High court sets aside order denying ITC on basis of non-reflection in GSTR-2A

High court sets aside order denying ITC on basis of non-reflection in GSTR-2A

Excessive court docket units apart order denying ITC on foundation of non-reflection in GSTR-2A

The petitioner was denied declare of the Enter Tax Credit score (ITC) on the bottom that the small print submitted within the petitioner’s return didn’t tally with that within the GSTR-2A return. As per the present trigger discover obtained by him, it’s alleged that that he had made an extra declare of ITC and that this was evident on evaluating his GSTR-3B return with the GSTR-2A return.

The counsel of the petitioner defined that he made a real buy from Kirthi Enterprise. He additional defined that the related bill was issued by the petitioner’s provider, M/s.Kirthi Enterprises, however that that they had wrongly indicated the GSTIN of the sister concern of the petitioner, specifically, Premier Firms.

The Counsel of GST Division has advised the petitioner ought to take recourse to rectification proceedings if the return was wrongly filed by the provider.

Order of Court docket:

5. The paperwork on file, corresponding to bill dated 20.09.2017 and the GSTR return of Kirthi Enterprises, prima facie point out that the GSTIN of Premier Company was wrongly talked about by Kirthi Enterprises within the return. If that’s certainly the case, the petitioner can be unjustly disadvantaged of ITC. In an effort to present the petitioner with a possibility to redress this grievance, interference with the impugned order is known as for.

6. For causes set out above, the impugned order dated 25.08.2023 is quashed and the matter is remanded to the assessing officer. The assessing officer is directed to supply an affordable alternative to the petitioner, together with a private listening to, and thereafter difficulty a contemporary evaluation order inside a interval of two months thereafter. It’s also open to the petitioner to file an acceptable petition, if crucial, to set proper the error complained of by the petitioner.

Be a part of StudyCafe Membership. For Extra particulars about Membership Click on Be a part of Membership Button

In case of any Doubt concerning Membership you possibly can mail us at [email protected]


Please enter your comment!
Please enter your name here