Case Laws| GST: Where input tax credit claimed by petitioner in returns filed for period from July, 2017 to March, 2018 in GSTR-3B was disallowed on ground of mismatch between GSTR-3B and GSTR-2A to extent of mismatch, impugned orders was to be set aside and matter was to be remitted back to assessing authority to consider case of petitioner afresh in light of Para 4 of circular dated 27-12-2022.
[2024] 159 taxmann.com 225 (Kerala)
HIGH COURT OF KERALA
Kochi Medicals
v.
State Tax Officer
DINESH KUMAR SINGH, J.
WP(C) NO. 1060 OF 2024
JANUARY 10, 2024 Power to issue instructions or directions – Input Tax credit – Mismatch between GSTR-3B and GSTR-2A – Assessing authority on ground of mismatch between GSTR-3B filed by petitioner and GSTR-2A for period from July, 2017 to March, 2018, disallowed input tax credit claimed by petitioner to extent of mismatch – Appeal filed against said assessment order was also dismissed by impugned order – Petitioner submitted that being initial stage of implementation of GST provisions, considering difficulties faced by dealers in understanding, uploading and correctly filing returns, CBIC had issued Circular No. 183/15/2022-GST, dated 27-1-2022 giving relaxation to dealers in respect of financial years 2017-18 and 2018-19; Difference in ITC claimed by registered person in Form GSTR-3B and that available in Form GSTR-2A to be handled by following procedure as provided in para 4 of said circular – Petitioner further submitted that instant petition could be treated as an appeal and matter be remanded back to assessing authority to consider case in light of said circular dated 27-12-2022 (supra)
HELD : Considering submission of petitioner, impugned orders was to be set aside and matter was to be remitted back to assessing authority to consider case of petitioner afresh in light of circular dated 27-12-2022 (supra) [Section 168 of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017][Para 5][In favour of assessee/Matter remanded]
Circulars and Notifications; Circular No. 183/15/2022-GST, dated 27-12-2022
There have been numerous cases of demand raised due to the difference in input tax credit claimed in GSTR 3B and data available in GSTR 2A during the financial year 2017-18 (especially). The circular No. 183/15/2022-GST, dated 27-12-2022 has made it clear regarding the various relaxation measures provided to the taxpayers for the most part highlighting this kind of situation as GST was newly introduced at that time. Case laws like this shed light on the beneficiary measures provided by the ACT to the taxpayers- JSPCO
