2024 (9) TMI 226 - HC - GST

Failure to reflect the IGST details in GSTR-2A rectification application - HELD THAT - A perusal of records reveals that the petitioner has paid Integrated Goods and Services Tax amounting to Rs. 85,70,105/- on the imported Goods and the same is not in dispute. It is also not in dispute that the petitioner availed Input Tax Credit of the IGST paid on the imports as permissible under the SGST Act. Though the petitioner filed GSTR-2A returns for the relevant period reflecting IGST details, while filing GSTR-3B returns for the months of July, August, September and October 2017, the petitioner inadvertently omitted to include the IGST details of Rs. 85,70,105/-. The learned Special Government Pleader also submitted that if the relevant Bill of Entries are submitted, the same will be considered by the authorities. This Court is inclined to set aside the impugned Order subject to conditions imposed - petition disposed off.

Summary

The High Court of Madras set aside the impugned order in a writ petition where the petitioner failed to reflect IGST details in their returns. The petitioner is directed to furnish bill of entries to the respondent within two weeks. The respondent must provide a personal hearing and pass a new order within four weeks based on the bill of entries.