Case Law Details
Progressive Stone Works Vs Joint Commissioner (ST) (Madras High Court)
Introduction: In a significant legal battle, Progressive Stone Works has contested GST Assessment Orders for the Assessment Years 2017-18 and 2018-19. The crux of the matter revolves around disparities in Input Tax Credit (ITC) claimed by the petitioner, discrepancies between GSTR-2B and GSTR-2A, and demands totaling Rs. 8,21,123/- and Rs. 3,53,519/- for the respective years.
Detailed Analysis: The petitioner relies on Circular No.125/44/2019-GST, dated 04.09.2018, and subsequent clarifications. It emphasizes that Form GSTR-2A should be considered as evidence of the supplier’s supply, allowing ITC claims. The petitioner argues that delays or missing details in GSTR-2A should not impede credit availability, backed by circulars and a press release emphasizing the self-assessment basis under Section 16 of the GST Act.
Additionally, Circular No.125/44/2019-GST, dated 18.11.2019, requires refund applicants to upload Form GSTR-2A for the relevant period. The petitioner contends that the department’s approach creates unjust discrimination between domestic and integrated supply, affecting fairness in GST administration.
The petitioner cites a press release on 04.03.2018, confirming no automatic reversal of credit for non-payment by the seller. It argues that the credit, based on the supplier’s invoices, should not be denied due to the supplier’s missteps in GSTR-1.
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