Celebi Delhi Cargo Terminal Management India Pvt Ltd Vs Sales Tax Officer (Delhi High Court)
Delhi High Court held that controversy of under declaration of output tax based on mismatch of GSTR-01 and GSTR-09 is already examined in subsequent period. Hence, matter remanded to adjudicating authority for fresh consideration.
Facts- The petitioner has filed the present petition, inter alia, impugning an order dated 13.04.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017 for the financial year 2018-19.
Demand was alleged for under declaration of output tax: The tax on outward supplies under declared on reconciliation of data in GSTR-09: Rs. 17,45,101/-; under declaration of output tax: Reconciliation of GSTR-01 with GSTR-09: Rs.31,13,79,219/-; excess claim of ITC: Scrutiny of ITC reversals in GSTR-09 – Table 7 Rs. 1,87,548/-; excess claim of ITC: Under declaration of Ineligible ITC availed: Rs. 62,11,960/- and excess claim of ITC: ITC claimed from cancelled dealers, return defaulters and tax nonpayers: Rs. 3,57,036/-.
Conclusion- Held that the controversy is in a narrow compass and it appears that the adjudicating authority has already examined the issue for the subsequent period, we consider it apposite to remand the matter to the adjudicating authority to consider afresh. In view of the above, we set aside the impugned order and remand the matter to the adjudicating authority, to pass a fresh order after affording an opportunity of personal hearing to the petitioner.
