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TMI BlogCredit should not be denied when ITC not reflected in GSTR -3B is claimable based on GSTR-2A and GSTR-9X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit should not be denied when ITC not reflected in GSTR -3B is claimable based on GSTR-2A and GSTR-9 - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 7-3-2024 - The Hon ble Madras High Court in the case of M/S. SRI SHANMUGA HARDWARES ELECTRICALS, REPRESENTED BY ITS PROPRIETOR, MR. R. SHANMUGAM VERSUS THE STATE TAX OFFICER - 2024 (2) TMI 1126 - MADRAS HIGH COURT allowed the writ p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, thereby holding that, Credit should not be denied when ITC claim is not reflected in Form GSTR-3B return in case where the Assessee filed nil return erroneously in Form GSTR-3B , but claimed ITC by relying upon Form GSTR-2A and Form GSTR-9 . Facts: Sri Shanmunga Hardawares Electricals ( the Petitioner ) is engaged in the business of trade in electrical products and hardware. The Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r filed nil return erroneously in GSTR-3B. However, the Input Tax Credit ( ITC ) was duly reflected in GSTR-2A , based on which GSTR-9 (annual returns) were filed duly reflecting the ITC as claimed by the Petitioner. However, the Revenue Department ( the Respondent ) rejected the ITC claim of the Petitioner solely on the ground that, the Petitioner has not claimed ITC in GSTR-3B returns vide Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment Order dated September 30, 2023 ( the Impugned Order ). Aggrieved by the Impugned Order, the Petitioner filed a writ petition before the Hon ble High Court. Issue: Whether Credit should be denied when ITC claim is not reflected in Form GSTR-3B return? Held: The Hon ble Madras High Court in the case of M/S. SRI SHANMUGA HARDWARES ELECTRICALS, REPRESENTED BY ITS PROPRIETOR, MR. R. SHANMUGAM VER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SUS THE STATE TAX OFFICER - 2024 (2) TMI 1126 - MADRAS HIGH COURT held as under: Noted that, when the registered person contends that, he is eligible to claim ITC, by relying upon GSTR-2A and GSTR-9 returns, the Assessing Officer should examine whether the claim of ITC is valid by examining the required documents, further calling upon the registered person to provide the required documents. Opined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that, the entire claim of ITC was rejected by the Respondent on the ground that, GSTR-3B did not reflect the ITC claim. Held that, the Impugned Orders are quashed and matter be remanded back for reconsideration. --------- (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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