Case Law Details
Vriddhi Infratech India Pvt. Ltd Vs Commissioner (Allahabad High Court)
The Hon’ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. – 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the grounds, that the Revenue Department and the Appellate Authority have committed the misreading of FORM GSTR-09 filed by the assessee. Directed the Revenue Department to adjust the GST amount deposited by the Petitioner.
Facts:
Vriddhi Infratech India Pvt. Ltd. (“the Petitioner”) was issued a Notice (“the Notice”) dated June 23, 2020 as per Section 61 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) claiming that the Petitioner’s annual return, filed in the FORM GSTR-09 dated January 30, 2020, showed a turnover of INR 129.52 lakhs, which did not match its bank statement.
The Petitioner has challenged the Order-in-Original dated June 4, 2021 (“the OIO”) passed, as per Section 61 of the CGST Act and Section 74 of the CGST Act and the Order-in-Appeal (“the OIA”) dated October 26, 2021 on the grounds, that the GST amount which could not be deposited in the Financial Year (“F.Y”) 2017-18, but in June, 2018, to be adjusted in the F.Y 2018-19.
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