Pioneer Cooperative Car Parking Servicing And Construction Society Ltd. State of West Bengal And Anr (Calcutta High Court)
Calcutta High Court held that GSTR-9 returns should also be considered in case the Input Tax Credit (ITC) not reflected in GSTR-3B. Accordingly, matter restored for re-adjudication by considering GSTR-9 return.
Facts- The appellant filed the writ petition praying for issuance of a Writ of Certiorari to quash the order passed by the respondent 2 dated 5.6.2023 by which a summary order u/s. 73(9) of the CGST Act, 2017/WBGST Act, 2017 was passed specifying the amount of tax, interest and penalty payable by the appellant. The appellant also prayed for issuance of a Writ of Mandamus to hold that the retrospective amendment of Rule 61 of the WBGST Rules, 2017 and the omission of Rule 61(6) of the said Rules as unconstitutional.
Conclusion- In Sri Shanmuga Hardwares Electricals v. State Tax Officer in [2024] 159 taxmann.com 756 (Madras) the learned Single Bench took into consideration the submission of the assessee that he is eligible for ITC by referring to the GSTR-2A and GSTR-9 returns and, therefore, the assessing officer was directed to examine those returns regardless the fact that the claim did not reflect in the GSTR-3B.
