9911796707
TMI Blog2023 (1) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... a Writ of Certiorari, quashing the Audit Report dated: 27.08.2021 bearing reference No. 3207/27.08.2021 issued by the 1st Respondent; (Annexure-C) and iii) Pass such other order/Writ/Direction/s as this Hon'ble Court deems fit to grant under the facts and circumstances of this case, in the interest of justice and equity." 2. The material on record discloses that the petitioner is engaged in the supply of machinery, mechanical appliances, parts etc., as well their erection, commissioning and installation. The petitioner had duly submitted its GST Returns in Form GSTR 3-B for the Financial Year 2017-18 (for short, "the FY"). On 20.01.2021, the 1st respondent issued a notice to the petitioner calling for books of accounts in order to condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t respondent-DCCT observed in its audit report that the ITC which had accrued to the Petitioner was liable to be disallowed. 2.2 In its reply dated 29.07.2021, the petitioner had sought permission to rectify these errors by submitting a revised input table but the same was rejected by the 1st respondent-DCCT. Based on the audit report dated 27.08.2021, the show cause notice dated 17.01.2022 was issued under Section 73(1) of the KGST and CGST Acts, inter alia, proposing to disallow the ITC pertaining to the above mentioned errors committed by the petitioner, aggrieved by which, the petitioner is before this Court by way of the present petition. 3. Heard learned Senior counsel appearing for the petitioner and learned AGA for the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ICE-GATE portal maintained by the Customs Department, Government of India and that the authorities have, in fact, referred to the same in the absence of GSTR 2-A for all the months except July 2017 and March 2018 i.e., the months in which the errors have been committed. It is submitted that while adjudicating upon the liability of the petitioner, the Revenue is required to look beyond the Returns filed and take a more holistic view having regard to the books of accounts, other statutory forms such as ICE-GATE, etc. He submits that if the authorities were to do the same, it would be clearly apparent that petitioner has only committed a bona fide error and that, in fact, it is eligible to claim the disputed amount of ITC. 5. Per contra, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner clearly demonstrate and evidence the innocuousness of the errors committed by the petitioner. 8. A perusal of the same makes it apparent that ITC, which is admittedly available to the petitioner has been entered under the wrong column; the material on record also discloses that the said errors are entirely bona fide and inadvertent and that a lenient view is required to be taken, particularly since the tax periods involved relate to the very first year of the GST regime. 9. It is relevant to state that the judgment of the Apex Court in Bharti Airtel's case (supra) cannot be made applicable to the facts of the case. In the said case, the Apex Court observed that allowing the assessee therein to revise its returns at a belated stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, but has chosen to selectively ignore the IGST import amounts reflected in the ICE GATE portal for the tax periods in dispute, which is yet another circumstance to uphold the claim of the petitioner. 12. In view of the aforesaid facts and circumstances, I am of the considered opinion that the petitioner is entitled for the limited relief of being permitted to make the necessary changes to its GSTR 3-B returns for the months of July 2017 and March 2018, particularly, since doing so would not cause any prejudice to the respondents-Revenue nor would it upset the chain of credit under the GST scheme and liberty is to be reserved in favour of the revenue to proceed with the impugned show cause notice dated 17.01.2022 after permitting the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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