Central Goods and Services Tax Act, 2017, Section 73
Determination of tax--Discrepancy
between GSTR-3B and GSTR-2A returns--Validity of
Conclusion: Where
discrepancy occurred between GSTR-3B return and auto-populated GSTR-2A return
due to belated filing of GSTR-1 return by the supplier in respect of one
invoice, the assessment order passed against the assessee was liable to be set
aside.
Revenue passed assessment order against the assessee due to
discrepancy between GSTR-3B return and auto-populated GSTR-2A return. The
assessee submitted that such discrepancy occurred due to belated filing of
GSTR-1 return by the supplier in respect of one invoice. Held:
Assessee placed on record a certificate from the supplier stating that the
supply was made under an invoice. It also placed on record a certificate from
the Chartered providing details of such invoice. These documents were not taken
into account while issuing the impugned order. Hence, the impugned order was
set aside and the matter was remanded to the concerned authority for
reconsideration.
Decision: In favour
of assessee by way of remand
IN THE MADRAS HIGH COURT
SENTHILKUMAR RAMAMOORTHY
AP Studio Enterprises v. Asstt. CST
W.P. No. 9701 of 2024 and W.M.P. Nos. 10724 &
10726 of 2024
12 April, 2024
Petitioner by: B.Sivaraman
Respondent by: T.N.C.Kaushik,
Additional Government Pleader (T)
An order dated 29-12-2023 is challenged in this writ
petition. The petitioner received a show cause notice dated 29-9-2023. The said
show cause notice was replied to on 16-10-2023 by stating that the reason for
discrepancy between the GSTR 3B return of the petitioner and the auto-populated
GSTR 2A was the belated filing of GSTR 1 by the supplier in respect of one
invoice. The petitioner states that he was unable to upload the reply on the
portal. The order impugned herein was issued in the said facts and circumstances.
2. Learned counsel for the
petitioner referred to the above mentioned reply and also to the certificate
obtained from the supplier and the Chartered Accountant of the supplier. He
also submits that a rectification petition was filed by enclosing all these documents,
but the same was rejected recently.
3. Mr. T.N.C. Kaushik,
learned Additional Government Pleader, appears on behalf of the respondent.
With reference to the impugned order, he submits that the petitioner was
provided a reasonable opportunity to contest the tax demand and failed to
submit a reply through the GST portal.
4. The petitioner has placed
on record a certificate dated 31-10-2023 from Fivestar Impex India Private
Limited stating that the supply was made under invoice dated 1-11-2017. A
certificate from Prabhakaran & Associates, Chartered Accountant is also on record.
The said certificate provides the details of invoice dated 1-11-2017 for a
total value of Rs. 18,82,000. The e-mail dated 18-10-2023 is also on record.
These documents were not taken into account while issuing the impugned order.
For such reason, the order impugned herein calls for interference.
5. Therefore, the order
dated 29-12-2023 is set aside and the matter is remanded to the respondent for
reconsideration. The petitioner is permitted to submit a reply to the show
cause notice within 15 days from the date of receipt of a copy of this order by
enclosing all relevant documents. Upon receipt thereof, the respondent is
directed to provide a reasonable opportunity to the petitioner, including a
personal hearing, and thereafter issue a fresh order within two months from the
date of receipt of the petitioner's reply.
6. The writ petition is
disposed of on the above terms without any order as to costs. Consequently,
connected miscellaneous petitions are closed.