Tvl. Canply Vs Deputy Commissioner (ST) (FAC) (Madras High Court)
Madras High Court held that order confirming tax liability and imposing penalty on ground of mismatch of input tax claim between GSTR-3B and GSTR-2A set aside as order passed without giving opportunity of being heard.
Facts- The case of the petitioner is that the assessment order dated 22.12.2023 was issued by the second respondent alleging a mismatch between GSTR – 3B and ITC auto populated in GSTR – 2A to the tune of Rs.54,03,412/- towards tax and penalty. Aggrieved by the said order of assessment, the petitioner filed an appeal before the first respondent on 02.5.2024 along with a petition to condone the delay in filing the appeal. However, the appeal itself came to be dismissed by the first respondent by the impugned order. Challenging the same, the petitioner is before this Court.
Conclusion- Held that on going through the assessment order, it is seen that a total tax liability of Rs.49 lakhs together with 10% penalty has been imposed against the petitioner on the ground that there was a mismatch of the input tax claim between GSTR – 3B and the ITC auto populated in GSTR – 2A. The petitioner has come up with a clear case that no opportunity was given before passing the assessment order. Hence, they filed an appeal before the first respondent. However, the appeal itself was dismissed by the impugned order as it was filed beyond the condonable period. However, this Court is inclined to afford an opportunity to the petitioner by putting the petitioner on terms.
