R R Infrastructe Projects Vs Shashi Bhushan Singh (GSTAT Lucknow)
Summary : The GST Appellate Tribunal, Lucknow, allowed the appeal of M/s R R Infrastructure Projects concerning alleged excess input tax credit for July 2017 to March 2018. The dispute arose from a comparison of ITC claimed in GSTR-3B with that reflected in GSTR-2A and involved principal tax of Rs.6,35,288.54, equally divided between CGST and SGST. The appellant challenged the order-in-original dated 14.12.2023 and order-in-appeal dated 30.12.2024, contending that the authorities had not properly examined its reconciliation, reverse-charge credit, supplier reporting errors, B2C/B2B discrepancies, unclaimed credit and subsequent reversals. It also sought a fresh opportunity of hearing, citing personal distress following a fire at a sister concern and judicial custody of its partners.
The Tribunal noted that the first appellate authority had granted several opportunities, but accepted that the circumstances warranted remand in the interests of natural justice. On the merits, it held that the entire GSTR-3B/GSTR-2A difference could not be treated as ineligible credit without examining the reconciliation and supporting evidence. Eligibility had to be assessed through category-wise and invoice-wise verification under Sections 16 and 155 of the CGST Act, with the claimant continuing to bear the burden of proof. The appellant had identified total GSTR-3B credit of Rs.15,05,849.12, including RCM-related credit of Rs.1,61,012. The Tribunal required independent verification of the reverse-charge liability, tax payment, documents and credit availment rather than assessing that component solely against GSTR-2A.
