Ram Enterprises Vs Asst. Commissioner (ST) (Madras High Court)
Madras High Court held that notice for mismatch of the input tax between GSTR 3B with that of GSTR-2A is not received by the petitioner hence order set aside and matter remanded back for fresh consideration.
Facts- The case of the petitioner is that they are registered under the GST law. The petitioner is in the business of retail trading in Hardware goods. Proceedings were initiated by the respondent for mismatch of the input tax between GSTR 3B with that of GSTR-2A for the year 2017-18. According to the petitioner, the order has been passed without affording any opportunity to the petitioner and that the petitioner is having sufficient materials to show that there was no mismatch and that the petitioner has correctly availed input tax credit and eligible for the entire amount of ITC claimed by them.
Conclusion- Held that notice was issued by the respondent but however, the petitioner did not receive the same. On going through the impugned order, it is seen that a total tax liability of Rs.7.51 lakhs has been imposed against the petitioner. The petitioner has come up with a clear case that there are sufficient materials/documents to substantiate the defense of the petitioner to the effect that there was no mismatch of the input tax claim between GSTR3B and GSTR-2A. Thus, the impugned order passed by the respondent dated 15.12.2023, is hereby set aside.
