Matter Remanded Over IGST Utility Non-Availability | HC

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  • Last Updated on 7 June, 2025

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IGST ITC mismatch

Case Details: Ypsomed India (P.) Ltd. vs. Commissioner of Delhi Goods and Services Tax - [2025] 174 taxmann.com 1284 (Delhi)

Judiciary and Counsel Details

  • Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
  • Rajesh Jain, Virag Tiwari, Ramashish, Rishabh Jain & Ms Tanya Saraswat, Advs. for the Petitioner.
  • Ms Urvi Mohan, Adv. for the Respondent.

Facts of the Case

The petitioner, a registered assessee, challenged an order denying Input Tax Credit (ITC) of IGST on the ground of a mismatch between Form GSTR-2A and Form GSTR-3B. It was submitted that the denial was erroneous as there was no mechanism under Rule 60 of the CGST Rules to auto-populate IGST credit in GSTR-2A in respect of imports.

The petitioner contended that due to the non-availability of the relevant utility, the alleged mismatch was not attributable to any fault on its part. The jurisdictional officer under CGST passed the impugned order without considering this legal aspect, and the matter was accordingly placed before the Hon’ble High Court under Article 226 of the Constitution of India.

High Court Held

The Hon’ble High Court held that the adjudicating authority had failed to consider the petitioner’s contention regarding non-availability of the utility for IGST reflection under Rule 60 of the CGST Rules and Delhi GST Rules. The Court observed that this legal issue was fundamental to the dispute and warranted proper examination. Accordingly, the matter was remanded for fresh adjudication, with directions to the jurisdictional officer to consider the issue in detail and afford the petitioner an adequate opportunity to present its case.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied