9911796707
TMI Blog2022 (8) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due to technical reasons, the petitioner's suppliers were not able to upload the invoices under the category of B2B in GSTR 1, but they have paid the tax and uploaded the invoices under B2C category and hence, the tax paid details were not reflected in the GSTR 2A. Because of the failure of the suppliers, the petitioner cannot be asked to reverse the ITC. As far as the petitioner is concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner brought to the notice of this Court that a press release was issued by the Central Board of GST council on 04.05.2018. In the said press release, it is mentioned that 'there shall not be any automatic reversal of input tax credit from the buyer on non-payment of tax by the seller. In case of default in payment of tax by the seller, recovery shall be made from the selle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Section 37 unless:- (a) the details of such invoices or debit notice have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60." 6. Thereafter, the learned counsel relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efficacious remedy of appeal, the petitioner can very well approach the concerned authority. Hence, the petitioner is at liberty to approach the Appellate Authority by raising the points. The delay in filing appeal if any to be considered favourably.
8. With this direction, this Writ Petition is disposed of. No costs. Consequently, connected Miscellaneous Petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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