Petitioner challenged order u/s 74 of TNGST Act, 2017 for ...

Petitioner challenged ITC mismatch order. Court set aside order, remitted case for fresh orders considering amended Rule 36(4).

Case Laws GST

August 2, 2024

Petitioner challenged order u/s 74 of TNGST Act, 2017 for assessment year 2017-18 due to mismatch between GSTR 3B and auto-populated GSTR 2A regarding input tax credit. Court held that respondent failed to consider changes in CGST Rules, 2017, particularly Rule 36(4). Difference between GSTR 2A and GSTR 3B attributable to mismatch for supplies by RAMCO, constituting 10.53% of total credit, less than 20% as per amended Rule 36(4) till 09.10.2019. Impugned order set aside, case remitted to respondent to pass fresh orders considering amended provisions under Notification No. 49/2019-Central Tax. Recovery proceedings kept in abeyance pending remand orders. Petition allowed by way of remand.

View Source

← Previous Next →

Petitioner challenged order u/s 74 of TNGST Act, 2017 for ...

Petitioner challenged ITC mismatch order. Court set aside order, remitted case for fresh orders considering amended Rule 36(4).

Case Laws GST

August 2, 2024

You may also like:

Violation of principles of natural justice occurred as petitioner's contentions were not considered - mismatch between petitioner's GSTR 3B returns and auto-populated...

Petitioner challenged the impugned order alleging violation of principles of natural justice, being unaware of the order and preceding notices, and discrepancy between...

The petitioner challenged the assessment order and summary in Form DRC-07 for wrongfully claiming Input Tax Credit (ITC) on the purchase of four motor cars, which was...

Petitioner challenged assessment orders citing lack of jurisdiction, as entire duty liability was discharged from ITC availed at import. Court rejected jurisdiction...

Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of...

Transfer of case u/s 127 - centralization of case after search - delayed challenge to the order passed u/s 153A - the impugned order came to be passed on 19.02.2019 and...

Petitioner challenged impugned orders, recovery notices and bank attachment notice due to mismatch between GSTR-3B and GSTR-2A. Court accepted petitioner's contention of...

Imposition of GST on trade payables - challenge on the ground that the impugned order travelled beyond the scope of the show cause notice and the entire trade payables...

Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax...

Assessment orders quashed due to petitioner's illness, remanded for fresh orders. Petitioner directed to file consolidated reply within 30 days. Cases remitted to...

Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating...

The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner...

Validity of fresh assessment orders - HC quashed the assessment order invoking the writ jurisdiction - othing has been observed by the High Court on the merits of the...

Petitioner challenged order u/s 73 of GST Act creating demand, as notices were uploaded on GST portal's 'Additional Notices and Orders' tab, unbeknownst to petitioner...

The petitioner had availed Input Tax Credit (ITC) from certain suppliers whose registration was subsequently cancelled. The petitioner contended that at the relevant...

Quick Updates: