2023 (10) TMI 927 - HC - GST

Disallowance of Input Tax Credit (ITC) - difference in ITC claimed by the registered person in his return in Form of GSTR-3B and that available in Form GSTR-2A - HELD THAT - The matter is remitted back to respondent no.2 to pass fresh orders within a period of one month from today, taking into consideration the circular as well as any other material relied upon by the petitioner in support of its case. Petition disposed off.

Summary

Issues involved:
Challenge to proceedings u/s 74 of U.P. GST/CGST Act for financial year 2017-18.

Summary:
The writ petition challenged proceedings initiated u/s 74 of U.P. GST/CGST Act for the financial year 2017-18. The petitioner sought quashing of the impugned order dated 26.7.2023 passed u/s 74 of the Act. The petitioner's counsel referred to a circular dated 2.1.2023 regarding input tax availed in GSTR-3B and highlighted discrepancies in GSTIN declarations. The petitioner argued that the authority did not follow the procedure outlined in the circular and requested the matter to be remitted for fresh decision. Respondent's counsel agreed to remit the matter for fresh orders. Consequently, the impugned order was set aside, and the case was remitted back to respondent no. 2 for fresh orders within one month, considering the circular and other supporting materials presented by the petitioner.

This judgment addressed the challenge to proceedings initiated u/s 74 of the U.P. GST/CGST Act for the financial year 2017-18. The petitioner's counsel raised concerns regarding discrepancies in GSTIN declarations and the failure of the authority to follow the prescribed procedure outlined in a relevant circular. The respondent's counsel agreed to remit the matter for fresh orders, leading to the setting aside of the impugned order and remittance of the case back to the authority for a fresh decision within a specified timeframe.