This Court cannot issue any direction in issue related to mismatch between the ITC claimed by the petitioner in their GSTR3B and the ITC reflected in the GSTR2A.
Section 73 of the CGST Act, 2017 – Show Cause Notice – The petitioner engaged in engineering and construction services. The Department has blocked the petitioner’s ITC to the tune of Rs. 47,30,457/-. The SCN under section 73 also claimed that the petitioner availed ITC for import purchase based on a Bill of Landing, which did not mention the petitioner’s GSTIN number. The petitioner has submitted a detailed representation before the first respondent on 22.06.2021 explaining why the blocking of ITC is erroneous and requested them to withdraw the same, but there was no response by the respondents. The court observed that the issue raised is in the process of adjudication before the competent authority. Thus, the petitioner is at liberty to redress their grievances before the competent authorities.
Held that:- The Hon’ble High Court directed the authorities to conclude the proceedings as expeditiously as possible.
This Court cannot issue any direction in issue related to mismatch between the ITC claimed by the petitioner in their GSTR3B and the ITC reflected in the GSTR2A.
Section 73 of the CGST Act, 2017 – Show Cause Notice – The petitioner engaged in engineering and construction services. The Department has blocked the petitioner’s ITC to the tune of Rs. 47,30,457/-. The SCN under section 73 also claimed that the petitioner availed ITC for import purchase based on a Bill of Landing, which did not mention the petitioner’s GSTIN number. The petitioner has submitted a detailed representation before the first respondent on 22.06.2021 explaining why the blocking of ITC is erroneous and requested them to withdraw the same, but there was no response by the respondents. The court observed that the issue raised is in the process of adjudication before the competent authority. Thus, the petitioner is at liberty to redress their grievances before the competent authorities.
Held that:- The Hon’ble High Court directed the authorities to conclude the proceedings as expeditiously as possible.