Case Law Details
Vriddhi Infratech India Pvt. Ltd Vs Commissioner (Allahabad High Court)
The Hon’ble Allahabad High Court in Vriddhi Infratech India Pvt. Ltd v. Commissioner, Commercial Tax and Ors. [Writ Tax No. – 4 of 2022 dated February 23, 2023] has set aside the order passed by the Revenue Department, on the grounds, that the Revenue Department and the Appellate Authority have committed the misreading of FORM GSTR-09 filed by the assessee. Directed the Revenue Department to adjust the GST amount deposited by the Petitioner.
Facts:
Vriddhi Infratech India Pvt. Ltd. (“the Petitioner”) was issued a Notice (“the Notice”) dated June 23, 2020 as per Section 61 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) claiming that the Petitioner’s annual return, filed in the FORM GSTR-09 dated January 30, 2020, showed a turnover of INR 129.52 lakhs, which did not match its bank statement.
The Petitioner has challenged the Order-in-Original dated June 4, 2021 (“the OIO”) passed, as per Section 61 of the CGST Act and Section 74 of the CGST Act and the Order-in-Appeal (“the OIA”) dated October 26, 2021 on the grounds, that the GST amount which could not be deposited in the Financial Year (“F.Y”) 2017-18, but in June, 2018, to be adjusted in the F.Y 2018-19.
The Petitioner contended that, the very basis of the Notice is wrong, as its FORM GSTR-09 shows the turnover amount of INR 129.52 lakhs with regard to supply made to unregistered persons under the B2C Category and the Revenue Department (“the Respondent”) did not consider the entire form, which at its end shows the total turnover of INR 20,37,13,502.00 lakhs through FORM GSTR-09 in the F.Y 2017-18.
Issue:
Whether the Respondent has misread the FORM-GSTR-09 filed by the Petitioner?
Held:
The Hon’ble Allahabad High Court in Writ Tax No. – 4 held as under:
- Observed that, the Respondent and the Appellate Authority have committed the misreading of FORM GSTR-09.
- Directed the Respondent to adjust the GST amount deposited by the Petitioner in the F.Y 2018-19.
- Directed the Respondent to release the security amount deposited under the interim order.
- Set aside the OIO and the OIA.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard learned counsel for the petitioner and the learned Standing Counsel.
The petitioner has filed the present petition challenging the order dated 4.6.2021 passed under Section 61 and Section 74 of the GST Act, 2017 and the order dated 26.10.2021 whereby the appeal filed by the petitioner is also dismissed. He has also sought mandamus directing the respondents to adjust the GST amount deposited by the petitioner in the financial year 201819, which inadvertently could not be deposited in the financial year 2017-19, in accordance with the circular dated 31.12.2018 as well as provisions of Section 39(9) of the GST Act, but deposited by the petitioner in the month of June 2018 i.e. financial year 2018-19.
Facts of the case are that a notice dated 23.6.2020 under Section 61 was served upon the petitioner, claiming that in annual return filed in the form GSTR-09 dated 30.1.2020, he has shown his turnover as 129.52 lakhs which does not tally with his Bank Statement.
Learned counsel for the petitioner submits that very basis of the notice is wrong inasmuch as in his GSTR-9, the turnover of an amount 129.52 lakhs is shown as only with regard to supply made to unregistered persons i.e. under B2C category.
It appears that the authority concerned has failed to take into consideration the entire form which at its end shows a total turnover of Rs.20,37,13,502.00 lakhs through GSTR-9 in the financial year 2017-18, which is filed as Annexure No.08 to the writ petition.
Learned Standing Counsel, on instructions, could not dispute that the GSTR-9 dated 30.1.2020 is the only GSTR-9 form submitted by the petitioner and also could not dispute the figures provided therein.
In view thereof, both the assessing authority as well as the appellate authority have committed the said misreading of GSTR-9, hence both the impugned orders cannot stand and are set aside.
The respondents are directed to adjust the amount of GST deposited by the petitioner.
The security amount deposited under the interim order is released in favour of the petitioner.
The writ petition is allowed.
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