Case Law Details
Kishore Projects Private Limited Vs State of Gujarat (Gujarat High Court)
1. The petitioner under Article 226 of the Constitution of India, seeks to quash and set aside the order dated 07/04/2022 passed under section 73 of the Act, whereby the demand is raised of Rs.31,95,464/-[consisting of tax of Rs.20,22,446/- (CGST + SGST), interest of Rs.9,70,774/- and penalty of Rs.2,02,244/-] for mismatch of ITC between GSTR 2A vs GSTR 3B of the GST Act.
2. The petitioner is a Company incorporated under the Companies Act,1956 and is in the business of Construction, Civil Engineering and is registered as a dealer under the GGST/CGST Act. He regularly files his return of income.
3. The issue concerns the year 2019-2020. There was a mismatch between GSTR 3B and GSTR 2A. This was due to non filing of the returns by the suppliers of the goods. He purchased the goods during the period of 2019-20 from various suppliers to be used in its projects and the suppliers issued invoices bearing GGST and CGST Act. He made payments through the bank of those invoices.
4. When the petitioner filed Statutory returns in the form GSTR 3B with GST portal to avail an ITC credit in his credit ledger, the STO had issued the notice for return scrutiny under section 61 of the GST Act, on the ground that he has claimed excess ITC than the amount reflected in form GSTR 2A. Three reminders were sent to the petitioner.
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