Case Law Details
Tvl. Kavin HP Gas Gramin Vitrak Vs Commissioner of Commercial Taxes (Madras High Court)
Introduction: The case of Tvl. Kavin HP Gas Gramin Vitrak vs Commissioner of Commercial Taxes before the Madras High Court revolves around the belated claims of Input Tax Credit (ITC) and the significant issue of Form GSTR-2 not being notified. The petitioner, engaged in the business of Petroleum Gases, faces challenges arising from the scrutiny of GSTR-3B returns for the financial years 2017-2018 and 2018-2019.
Detailed Analysis: The petitioner contends that the unavailability of Form GSTR-2, as prescribed under Rule 60 of the TNGST Rules, hinders the proper claiming of ITC. The financial crisis faced by the petitioner led to the physical submission of GSTR-3B, which allegedly prompted the authorities to question the belated ITC claims. The petitioner argues that GSTR-3B filing is not intended for claiming ITC, and the reversal of input tax under Section 16(4) of TNGST Act is inapplicable.
Furthermore, the petitioner asserts that sales transactions were duly reported by the suppliers through GSTR-1, but the petitioner couldn’t claim ITC due to the non-notification of Form GSTR-2. The impugned order, confirming the alleged belated ITC claims, is criticized for not addressing the petitioner’s specific contentions and passing a non-speaking order.
The respondents argue that the writ petitions are not maintainable, emphasizing the availability of an alternative remedy through an appeal to the Appellate Deputy Commissioner (GST Appeals). The burden of proof is placed on the petitioner, who failed to file objections and attend a personal hearing, leading to the confirmation of the proposed tax and penalty.
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