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2024 (4) TMI 659 - HC - GSTRectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - belated filing of GSTR 1 by the Supplier - Petitioner unable to upload the reply on the portal - HELD THAT - 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 01.11.2017. A certificate from Prabhakaran Associates Chartered Accountant is also on record. The said certificate provides the details of invoice dated 01.11.2017 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. 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. The writ petition is disposed of on the above terms without any order as to costs.
Issues involved: Challenge to an order dated 29.12.2023 based on discrepancy between GSTR 3B return and auto-populated GSTR 2A due to belated filing of GSTR 1 by supplier.
Summary: The petitioner challenged an order dated 29.12.2023 in a writ petition following a show cause notice dated 29.09.2023 regarding a discrepancy between their GSTR 3B return and auto-populated GSTR 2A, attributed to a supplier's belated filing of GSTR 1 for one invoice. The petitioner's response, citing inability to upload the reply on the portal, led to the issuance of the impugned order. The petitioner's counsel referenced the reply, a certificate from the supplier, and the supplier's Chartered Accountant's certificate. A subsequent rectification petition including these documents was rejected. The Additional Government Pleader for the respondent highlighted that the petitioner had a reasonable opportunity to contest the tax demand but failed to submit a reply through the GST portal. The petitioner submitted certificates from the supplier and their Chartered Accountant regarding the invoice in question, along with relevant emails, which were not considered in the impugned order. Consequently, the impugned order was set aside, and the matter remanded to the respondent for reconsideration. The petitioner was granted 15 days to submit a reply to the show cause notice with all relevant documents. The respondent was directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within two months from receiving the petitioner's reply. The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.
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