2024 (2) TMI 126 - HC - GST

Short deposit of the tax due to inadvertence - order passed without considering the submission made by the petitioner - violation of principles of natural justice - HELD THAT - It appears from the documents placed before this Court that the petitioner relied upon the GSTR-9C in support of the short payment made by it. The same does not appear to have been considered by any of the respondent authorities. The order passed by the adjudicating authority and the appellate authority are set aside. The adjudicating authority is directed to revisit the issue after taking into consideration the GSTR-9C submitted by the petitioner. An opportunity of hearing shall be given to the petitioner place all documents in support of its claim. The writ petition stands disposed of.

Summary

Issues Involved:
The petitioner aggrieved by orders passed without considering GSTR-9C submission.

Issue 1: Consideration of GSTR-9C submission
The petitioner was aggrieved by the act of the adjudicating authority and the appellate authority for passing orders without considering the submission made for the GSTR-9C. The petitioner admitted to a short deposit of tax due to inadvertence, which was rectified by filing GSTR-9C. However, this submission was not taken into consideration by the authorities. The petitioner relied on guidelines issued by the Central Board of Indirect Taxes and Customs, mentioning the need to provide an opportunity to explain differences between GSTR-1 and GSTR-3B in cases of short payment of tax liability. The Court observed that the GSTR-9C submitted by the petitioner was not considered by any of the respondent authorities. Consequently, the orders passed by the adjudicating authority and the appellate authority were set aside. The adjudicating authority was directed to revisit the issue after considering the GSTR-9C and providing an opportunity for the petitioner to present supporting documents.

Decision:
The High Court of Calcutta set aside the orders passed by the adjudicating authority and the appellate authority for not considering the petitioner's submission of GSTR-9C. The adjudicating authority was directed to reconsider the issue after taking into account the GSTR-9C and providing an opportunity for the petitioner to present supporting documents. A decision was to be made within eight weeks from the date of communication of the order. The writ petition was disposed of, and urgent certified copies of the order were to be supplied to the parties on compliance with legal formalities.