Case Law Details
R.N.Leather Exports Vs Assistant Commissioner, (ST) (Madras High Court)
The case of R.N.Leather Exports vs Assistant Commissioner highlights the issue of discrepancies between GSTR-3B and GSTR-2A returns. A rectification petition was filed to address these disparities, but it remained unresolved, prompting the petitioner to seek relief from the Madras High Court.
The petitioner, R.N.Leather Exports, raised concerns regarding the inconsistency between their GSTR-3B return and the auto-populated GSTR-2A return. Upon discovering this disparity, the petitioner took corrective action by reversing Input Tax Credit (ITC) in November 2018. However, the order issued on December 15, 2023, failed to account for this crucial aspect, prompting the petitioner to file a rectification petition.
In response, the learned Additional Government Pleader assured the court that the rectification petition would be duly considered and disposed of within a reasonable timeframe. Consequently, the Madras High Court disposed of the writ petition, directing the respondent to address and resolve the rectification petition filed on February 28, 2024, within a maximum period of two months. This directive ensures that the petitioner receives a fair opportunity, including a personal hearing, to address the discrepancies and seek appropriate remedies.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
A rectification petition dated 28.02.2024 was filed to rectify order dated 15.12.2023. Since such rectification petition was not disposed of, the present writ petition has been filed.
2. Learned counsel for the petitioner submits that the matter relates to discrepancy between the GSTR 3B return and the GSTR 2A auto-populated return. Upon realising the discrepancy, it is stated that the petitioner reversed Input Tax Credit (ITC) to the extent of discrepancy in November 2018. Learned counsel submits that this aspect was not taken into account while issuing order dated 15.12.2023.
3. T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. He submits that the rectification petition would be considered and disposed of within a reasonable time limit.
4. In view of the submissions, W.P.No.8926 of 2024 is disposed of by directing the respondent to consider and dispose of the rectification petition dated 28.02.2024 within a maximum period of two months from the date of receipt of a copy of this order after providing a reasonable opportunity, including a personal hearing, to the petitioner.
5. The writ petition is disposed of on the above terms. There will be no order as to costs.
Author Bio
