HC directed to file appeal for difference in ITC claimed with GSTR-2A; Writ dismissed

Case Details: Progressive Stone Works v. Joint Commissioner (ST) - [2022] 139 taxmann.com 531 (Madras)

Judiciary and Counsel Details

• • C. Saravanan, J.
  • J. Arasi Ponmalar for the Petitioner.
  • Richardson Wilson for the Respondent.

Facts of the Case

The assessment order was passed against the petitioner as there was difference in ITC claimed by petitioner in its GSTR-3B and information captured in GSTR-2A. The demand was raised against the petitioner and it filed writ petition against the assessment order. It submitted that credit availed on the strength of invoices issued by the supplier can’t be denied.

High Court Held

The Honorable High Court observed that in the instant case, the order was passed and demand of ITC was raised on account of difference between ITC claimed by petitioner as compared to that shown by supplier. The petitioner was expected to compare to input tax credit availed with the information contained in Form GSTR-2A, Form GSTR-4A or Form GSTR-6A as the case may be. Moreover, the petitioner had an alternate remedy by way of an appeal before the Appellate Commissioner under Section 107 of the CGST Act, 2017. Therefore, the remedy by way of appeal was to be availed and the writ petition would not be maintainable.

List of Cases Reviewed

• • Commissioner of Central Excise v. Ratan Melting and Wire Industries [2008] 17 STT 103 (SC)/[2008] 12 STR 416 (SC) (para 9). followed.