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December 2023

Goods and Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 16 mins

I. HIGH COURT

62 Goparaj Gopalakrishnan Pillai vs. State Tax Officer-I

2023 (11) Centax 203 (Ker.)

Date of Order: 5th October, 2023

ITC cannot be denied to the recipient merely on the basis that the supplier has not remitted GST to the Government and supplies are not reflected in Form GSTR-2A without examining the documentary evidence.

FACTS

Petitioner, a registered dealer, was issued a SCN alleging that the petitioner had availed and utilized excess ITC of Rs. 33,05,038 in F.Y. 2017–18 based on the difference between GSTR-3B and GSTR-2A. Petitioner in its response stated that it had mistakenly entered an excess amount due to clerical error in GSTR-3B of December, 2017 but the said amount has not been utilized. The said excess ITC was adjusted in GSTR-3B of August, 2018. Respondent passed an order denying ITC of Rs.19,830 as excess claim because the supplier had neither remitted the GST collected to the department nor had uploaded details in GSTR-1 and hence said tax amount wasnot reflected in GSTR-2A. Being aggrieved by such denial, the petitioner filed a writ before the Hon’ble High Court.

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