The matter relates to an alleged discrepancy in GSTR-2A and GSTR-3B of having availed ITC to the tune of Rs. 6.17 Lakhs for the financial year 2018-19.
Section 73 of the CGST Act, 2017 – Show Cause Notice –-- The petitioner’s counsel submitted that a summary of order has been issued under GST DRC-07 for realizing tax, interest and penalty without following the provisions of law. It was alleged that the petitioner had availed ITC to the tune of Rs. 6.17 Lakhs. The petitioner replied to the notice dated 18th October 2019 on 4th November 2019 indicating that the discrepancy may only be Rs. 44,303/- but after one year, SCN notice in DRC-01 was issued alleging availment of excess ITC for the said year. The Petitioner sought time to verify the differences in the ASMT-10 and the notice under Section 73 of the Act. However, without noticing petitioner's reply, a summary of the order contained in DRC-07 has been issued on 14.12.2020. The counsel for the respondent State prayed for time.
Held that:- The Hon’ble High Court allowed three weeks' time to file counter affidavit and two weeks' time thereafter to the petitioner to file reply. Matter to be listed after five weeks.
The matter relates to an alleged discrepancy in GSTR-2A and GSTR-3B of having availed ITC to the tune of Rs. 6.17 Lakhs for the financial year 2018-19.
Section 73 of the CGST Act, 2017 – Show Cause Notice –-- The petitioner’s counsel submitted that a summary of order has been issued under GST DRC-07 for realizing tax, interest and penalty without following the provisions of law. It was alleged that the petitioner had availed ITC to the tune of Rs. 6.17 Lakhs. The petitioner replied to the notice dated 18th October 2019 on 4th November 2019 indicating that the discrepancy may only be Rs. 44,303/- but after one year, SCN notice in DRC-01 was issued alleging availment of excess ITC for the said year. The Petitioner sought time to verify the differences in the ASMT-10 and the notice under Section 73 of the Act. However, without noticing petitioner's reply, a summary of the order contained in DRC-07 has been issued on 14.12.2020. The counsel for the respondent State prayed for time.
Held that:- The Hon’ble High Court allowed three weeks' time to file counter affidavit and two weeks' time thereafter to the petitioner to file reply. Matter to be listed after five weeks.