GST Library

Login | Register

Best GST Library

Contact Us

Subscription Plans

GST News | Updates

GST Calendar

GST Diary

GST Notebook

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

GST Rates (E-book)

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

About Us

Contact Us

Our Services

GST e-books

GST Domains Sale

TaxReply India Pvt Ltd
Subscribe Free GST updates on...

Join on twitter

Join GST Group 124

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


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.


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 .......
  Login to


Input Tax Credit







Digital GST Library
Plan starts from
₹ 3,960/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now


Apr 22, 2024


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

Post your comment here !

Login to Comment

Other Important GST Updates

  Read more GST updates...

22 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayer < 5 Cr - Rule 61) - Category I States.

* State Category I - Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24 Jul

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Apr - June 2024 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

28 Jul

☑ Monthly | GSTR-11

GSTR-11 for the m/o June 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Jul

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter July - Sep 2024 (Rule 61A)