Case Law Details
A. Ansari Abu Agencies Vs Superintendent of GST and Central Excise (Madras High Court)
The Madras High Court recently rendered a significant judgment in the case of A. Ansari Abu Agencies Vs Superintendent of GST and Central Excise. The court addressed a crucial issue concerning tax liability arising from discrepancies between GSTR-1 and GSTR-3b returns.
The crux of the matter lies in the inadvertent error made by the petitioner while filing GSTR-1, wherein details of the same invoice were provided more than once. Despite rectifying this error in the GSTR-3b return and providing certificates from purchasers confirming non-availment of input tax credit (ITC) on duplicate invoices, the petitioner faced tax liability.
The court critically examined the impugned order, highlighting that the petitioner’s explanation was disregarded solely because the GSTR-1 statement was not amended before March 2019. However, considering the evidence submitted, the court deemed it necessary to reassess whether purchasers indeed did not claim excess input tax credit.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
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Author Bio
gstr1 and gstr3b mismatch credit note not uploaded now order as passed
purchaser did not avail of ITC in respect of credit note and original invoices