HC Set-aside Order Denying ITC Due to Mismatch Between GSTR-2A and GSTR-3B Without Providing Hearing Opportunity

Case Details: GMA Pinnacle Automotives (P.) Ltd. v. State Tax Officer, State Goods and Services Tax Department - [2024] 161 taxmann.com 145 (Kerala)

Judiciary and Counsel Details

• • Gopinath P., J.
  • Ammu Charles, Adv. for the Petitioner.
  • Smt. Jasmine M.M., GP for the Respondent.

Facts of the Case

The petitioner’s claim for input tax credit was rejected by the Assessing Officer on ground of mismatch of ITC in GSTR-2A and GSTR-3B of supplier. It filed writ petition and submitted that when there was mismatch in returns, the officer was required to ask assessee to produce certificate from concerned supplier to effect that supplies had actually been made by him. However, the officer didn’t call upon the petitioner to produce documents in support of the claim for Input Tax Credit.

High Court Held

The Honorable High Court noted that the Assessing Officer had not called upon the petitioner to produce documents in support of the claim for Input Tax Credit. Therefore, the Court held that the assessment order to the extent that it denied ITC claim owing to alleged mismatch between GSTR 2A and GSTR 3B of supplier was to be set aside. The Court also directed the petitioner to file an application for rectification of assessment order to the extent of denial of ITC claim along with documents in support of claim of ITC.