Case Law Details
Roshan Fruits India Pvt Ltd Vs Assistant Commissioner (ST) (Madras High Court)
The recent judgment in the case of Roshan Fruits India Pvt Ltd vs Assistant Commissioner (ST) by the Madras High Court has significant implications for GST procedures. The court addressed the issue of rectification petitions concerning the wrongful availment of Input Tax Credit (ITC) and directed the GST Department to dispose of such petitions within a stipulated timeframe.
The petitioner, Roshan Fruits India Pvt Ltd, had filed a rectification petition dated 12.03.2024, challenging the assessment order issued against them for alleged wrongful availment of ITC. They argued that the ITC availed in their GSTR 3B returns was duly reflected in the auto-populated GSTR 2A and sought rectification accordingly. Despite this, the rectification petition had not been disposed of by the GST Department.
The judgment highlighted the scope of rectification, emphasizing that it is confined to errors apparent on the face of the record. The petitioner provided details of available ITC as per GSTR 2A and reconciled it with GSTR 3B returns, indicating compliance with GST regulations.
The Madras High Court, considering the merits of the case, directed the respondent to consider and dispose of the rectification petition by a speaking order. The court mandated that the respondent provide a reasonable opportunity, including a personal hearing, to the petitioner. Importantly, the court set a strict timeline for the disposal of the petition, instructing that it be completed within one month from the date of receipt of the court’s order.
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