ITI LTD Vs Union of India And 6 Ors (Gauhati High Court)
The Gauhati High Court disposed of a writ petition filed by ITI LTD challenging several GST notifications and the order dated 30.04.2024 passed by the Assistant Commissioner, Central Goods and Services Tax, Dimapur Division under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). Although various notifications were challenged, the Court identified the order dated 30.04.2024 as the primary challenge.
The order concerned Financial Year 2018-19 and was based principally on two grounds: a mismatch between GSTR-1 and GSTR-3B, and denial of Input Tax Credit (ITC) on the ground that the GSTR-3B return was filed after the last permissible date under Section 16(4) of the CGST Act.
The Petitioner admitted that, while furnishing outward-supply details in GSTR-1, the tax rate for four invoices was incorrectly shown as 18%, whereas the correct tax rate was stated to be 12%. A Credit Note was also wrongly mentioned in GSTR-1. The Petitioner stated that the correct figures were reflected in GSTR-3B and GSTR-9F.
The table placed before the Court showed that, after accounting for the inadvertent reporting of tax on the four invoices and the Credit Note reported in GSTR-3B and GSTR-9, the remaining difference was ₹2, with no corresponding CGST or SGST difference.
