Order liable to be set aside when credit reflected in GSTR-2A not taken into consideration

[CA Bimal Jain]

The Hon’ble Madras High Court in the case of M/S. OASYS CYBERNETICS PRIVATE LIMITED, REPRESENTED BY ITS GENERAL MANAGER (FINANCE) , MR. DEBASISHA SAMAL VERSUS STATE TAX OFFICER - 2024 (7) TMI 917 - MADRAS HIGH COURT disposed the writ petition by setting aside the order in case where the credit as reflected in GSTR-2A was not taken into consideration at the time of passing of order.

Facts:

M/s. Oasys Cybernetics Private Limited (“the Petitioner”) filed a writ petition challenging the order dated March 07, 2024 (“the Impugned Order”) alleging that the credit reflected in GSTR-2A was not taken into consideration.

Issue:

Whether order is liable to be set aside when the credit reflected in GSTR-2A was not taken into consideration?

Held:

The Hon’ble Madras High Court in the case of M/S. OASYS CYBERNETICS PRIVATE LIMITED, REPRESENTED BY ITS GENERAL MANAGER (FINANCE) , MR. DEBASISHA SAMAL VERSUS STATE TAX OFFICER - 2024 (7) TMI 917 - MADRAS HIGH COURT held as under:

• Noted that, the bill of entry reflected in GSTR-2A were not taken into consideration at the time of passing of the order.
• Opined that, tax demand has to be reconsidered.
• Held that, the Impugned Order is set aside and matter is remitted back for reconsideration.

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