Section 73 of the CGST Act, 2017 — Show Cause Notice — Mismatch between GSTR 3B and GSTR 2A returns- The petitioner challenged the orders dated 1st November, 2021 passed under Section 73 of the Act. It is alleged that excess ITC has been claimed in the return in Form-GSTR-3B vis a vis Form-GSTR-2A .The petitioner counsel submitted that the said mismatch is on account of typographical error committed by the official of the proprietorship concerned. The reasonable opportunity to rectify such error, crypt in while feeding onto the computer system during preparation of return, was not given. The respondent counsel submitted that the Petitioner’s remedy lies before the Appellate Authority under Section 107 of the Act. The counsel for the Petitioner points out that the period of limitation as stipulated under sub-section (1) of section 107 has elapsed by now. The court observed that the proper forum for the Petitioner would be to approach the Appellate Authority rather than invoke writ jurisdiction under Article 226 of the Constitution before this Court.

Held that:- The Hon’ble High Court permitted the Petitioner to file Appeal under Section 107 of the Act with a application for condonation of delay and if filed within a period of four weeks, the question of limitation shall not be pressed by the revenue.