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TMI Blog2024 (8) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order. P rima facie , the difference that is attributable between the GSTR 2A and GSTR 3B is on account of mismatch for the supplies made by RAMCO. It is 10.53% of total credit, which is less than 20% as per the amended provisions of Rule 36(4) as it stood till 09.10.2019 vide Notification No. 49/2019-Central Tax. Since aspect has not been considered by the respondent, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders in the light of the provisions as it stood amended by Notification No. 49/2019-Central Tax dated 09.10.2019. All the recovery proceedings are therefore directed to be kept in abeyance pending orders in the remand proceedings - Petition allowed by way of remand. - Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited and from RAMCO Limited. 6. The learned counsel for the petitioner submits that the respondent has accepted the difference between the input tax credit availed by the petitioner in GSTR 3B and the shortage in GSTR 2A qua the supplies made by the Tamil Nadu Cement Corporation, vide the impugned order and that the balance of Rs. 12,09,347.38/- towards CGST and Rs. 12,09,347.38/- towards SGST alone has been denied, which is less than 20% of the difference between the credit that was availed in GSTR 3B and the auto populated returns in GSTR 2A. In this connection, a reference is made to the following paragraph from the impugned order: The tax payer has filed his addition reply on 15.05.2023. The reply filed by the tax payer were considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.2022 reads as under: BEFORE AFTER (4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been furnished by the suppliers under sub-section (1) of section 37 in FORM GSTR-1 or using the invoice furnishing facility, shall not exceed 5 per cent , of the eligible credit available in respect of invoices or debit notes the details of which have been furnished by the suppliers under sub-section (1) of section 37 in FORM GSTR-1 or using the invoice furnishing facility. Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37 12. It is submitted that the difference between the total credit availed and the credit that is sought to be denied is less than 20% and therefore, the impugned order passed is arbitrary and is liable to be interfered with. 13. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondent. 14. The provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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