Maipper Precision Plastics Vs Deputy State Tax Officer (Madras High Court)
Madras High Court directed to consider Section 16(5), inserted vide Section 118 of the Finance (No. 2) Act, 2024, for Input Tax Credit claimed beyond period stipulated u/s. 16(4) of the GST Act. Thus, writ disposed of accordingly.
Facts- The petitioner is a supplier of precision plastic, metal components and assemblies for global car manufacturers and is registered under the GST Act. During the relevant period of 2017-18 and 2019-20, the petitioner had filed the returns and paid appropriate taxes. However, on verification of the monthly returns for the period 2017-18, it was noticed that there was a mismatch between GSTR 3B and GSTR 2A, while for the assessment year 2019-20, it was noticed that there was excess claim of Input Tax Credit in as much as there was under declaration of ineligible Input Tax Credit and a portion of the Input Tax Credit was also hit by the limitation prescribed u/s. 16(4) of the Act.
The petitioner has mainly contested that for both the assessment years, neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in the “View Additional Notices and Order” column of the GST Portal, thereby, the petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings.
