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ITC Mismatch demand set aside by High Court because authorities failed to consider certificate obtained by buyer from the supplier and CA of supplier.

Matter is remanded back to the officer: High Court

Petitioner:

An order dated 29.12.2023 is challenged in this writ petition.

Petitioner received a show cause notice dated 29.09.2023. The said show cause notice was replied to on 16.10.2023 by stating that the reason for discrepancy between the GSTR 3B return of the petitioner and the auto-populated GSTR 2A was the belated filing of GSTR 1 by the supplier in respect of one invoice.

The petitioner further states that he was unable to upload the reply on the portal. The order impugned herein was issued in the said facts and circumstances.

Petitioner referred to the above mentioned reply and also to the certificate obtained from the supplier and the Chartered Accountant of the supplier.

He also submits that a rectification petition was filed by enclosing all these documents, but the same was rejected recently.

Revenue:

Learned Additional Government Pleader, appears on behalf of the respondent. He submits that the petitioner was provided a reasonable opportunity to contest the tax demand and failed to submit a reply through the GST portal.

High Court:

The petitioner has placed on record a certificate dated 31.10.2023 from supplier stating that the supply was made under invoice dated 01.11.2017. A certificate from Chartered Accountant is also on .......
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Author:

TaxReply


Apr 22, 2024

Comments


I want the copy of above case law on ITC mismatch and rejection of CA certificate.
By: Suman Kalyan
Apr 24, 2024


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