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TMI Blog2025 (2) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the respondent no.2 dated 5.6.2023 by which a summary order under Section 73 (9) of the CGST Act, 2017/WBGST Act, 2017 was passed specifying the amount of tax, interest and penalty payable by the appellant. The appellant also prayed for issuance of a Writ of Mandamus to hold that the retrospective amendment of Rule 61 of the WBGST Rules, 2017 and the omission of Rule 61 (6) of the said Rules as unconstitutional. 3. The learned Single Bench noting that the appellant has challenged the constitutional validity of the retrospective amendment of the said Rules directed exchange of affidavits. 4. So far as the merits of the order passed by the adjudicating authority, the appellant was granted liberty to file a statutory appeal. 5. Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the discrepancy in FORM GST ASMT-11 by 21.7.2022. In continuation of the said notice an attachment to the summary was sent to the appellant dated 5.6.2023 which was impugned in the writ petition giving the details of the discrepancy detected during scrutiny involving short payment of taxes, excess claim of ITC, ITC reversible if availed, ITC payable etc. The appellant furnished their reply on 20th July, 2022 and uploaded the same in the portal. 11. The appellant contended that they are rendering parking collection services primarily to the Indian Railways and they paid licence fees including GST to the Railway Department but the Railway Department did not file the return in GSTR-1 within time. A reconciliation statement was submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s between the amount of ITC availed by the appellant in his returns in FORM GSTR-3B and the amount of ITC available in FORM GSTR-2A. 18. The adjudicating authority on considering the said submission held that the appellant having not availed ITC in FORM GSTR-3B to discharge his outward liability which he has declared in his GSTR-9/GSTR-9C and, therefore, the Circular No.183 is not applicable. 19. The learned advocate appearing for the appellant submitted that at the relevant time i.e. for the financial year 2017-18 though the FORM in GSTR-3 which provided for the official monthly return, the time limit for filing the same was never notified or in other words the said FORM never stood activated and the intending taxpayer could not have fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be denied on technicalities. 27. Section 44 of the Act deals with annual returns which states that every registered person other than an input tax distributor, a person paying tax under Section 51 or Section 52 shall furnish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year, with the audited annual financial statement for every financial year electronically within such time and in such form and in such manner as may be prescribed. 28. Prima facie, we are of the view that the word "reconciliation" used in the statute could lead to the meaning that there can be a rectification of any error which might have occurre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not considered, the assessee's right would be seriously prejudiced. It is no doubt true that in the said decision which was held that the decision should not be treated as a precedent. Nonetheless, the court considered the effect of GSTR-9 which being an annual return which could be filed within the extended period of limitation on account of various notifications issued by the Government. 33. In Sri Shanmuga Hardwares Electricals v. State Tax Officer in [2024] 159 taxmann.com 756 (Madras) the learned Single Bench took into consideration the submission of the assessee that he is eligible for ITC by referring to the GSTR-2A and GSTR-9 returns and, therefore, the assessing officer was directed to examine those returns regardless the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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