AAA Impex Through Its Partner Mr. Rajeev Gupta Vs Commissioner of State GST And VAT (Delhi High Court)
In AAA Impex Through Its Partner Mr. Rajeev Gupta vs. Commissioner of State GST and VAT, the Delhi High Court addressed whether an assessee could rectify GST returns when the final assessment order was allegedly based on reconciliation failures. The petitioner challenged the assessment order issued under Section 73 of the GST Act, arguing that the net tax payable had been miscalculated due to a failure to reconcile returns. The assessee contended that no discrepancies existed in CGST, SGST, or IGST, as evidenced by the GST portal.
The petitioner further claimed that no prior notice had been served before the final order, suggesting that it may have been placed in the “Additional Notices and Orders” tab rather than being directly accessible. The respondents, however, maintained that the notice had been properly uploaded under the “Notices and Orders” tab after corrective measures had been implemented on the GST portal. A key contention of the petitioner was that the GST portal itself showed no differences in tax liabilities, supporting the claim that the assessment was erroneous.
The Delhi High Court, acknowledging the petitioner’s claim, allowed AAA Impex to file an application for rectification. The court directed the GST officer to review the application and independently verify the details presented. If the officer found that no discrepancies existed, appropriate corrective action was to be taken. This decision reinforces the right of taxpayers to seek rectification when they believe assessment errors have occurred due to reconciliation issues.
