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
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