2025 (1) TMI 408 - HC - GST

Challenge to assessment order - mismatch between GSTR 1 and GSTR 3B - Revenue would submit that since the application for rectification filed by the petitioner dated 22.03.2024 is still pending, the same will be considered and disposed of in accordance with law - HELD THAT - The respondent is directed to consider the application for rectification filed by the petitioner dated 23.02.2024 and pass appropriate orders on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order. Petition disposed off.

Summary

In the case before the Madras High Court, presided over by Honourable Mr. Justice J. Sathya Narayana Prasad, the petitioner challenged an impugned order (Reference No.ZD3312232525001/2017-18) dated 28.12.2023. The petitioner, engaged in manufacturing industrial components and registered under the GST Act, faced issues due to a mismatch between their GSTR 1 and GSTR 3B returns for the year 2017-18. A notice was issued under Section 73(1) of the TNGST Act, 2017, but the petitioner neither replied nor paid the tax, leading to the confirmation of the proposed order.

The petitioner subsequently paid 98% of the disputed tax on 26.12.2019 and deposited an additional 10% while appealing to the Deputy Commissioner, which was rejected for being beyond the statutory period. An application for rectification was filed on 23.02.2024 and remains pending.

The court directed the respondent to consider and dispose of the rectification application on merits and in accordance with the law within three weeks from receiving the order. The writ petition was disposed of with these directions, and no costs were imposed. Connected miscellaneous petitions were also closed.