Matter to Be Remanded to Adjudicating Authority Since ITC on Import Was Wrongly Reported Under Wrong Table in GSTR-3B | HC

Case Details: Essel Kitchenware Ltd. v. Joint Commissioner of State Tax - [2024] 163 taxmann.com 502 (Calcutta)

Judiciary and Counsel Details

• Raja Basu Chowdhury, J.
• Ankit Kanodia, Ms Megha Agarwal & Piyush Khaitan for the Petitioner.
• T.M. Siddiqui, Tanoy Chakraborty & S. Sanyal for the Respondent.

Facts of the Case

The petitioner in the instant case had inadvertently reported Input Tax Credit (ITC) on import of goods in wrong table while filing GSTR-3B. It was served with show cause notice (SCN) but was unable to access same as consultant engaged by petitioner had left job without properly informing petitioner.

The Adjudicating Authority passed order to disallow ITC. It filed writ petition and submitted that annual returns in Form GSTR-9 had been filed and ITC availed on import of goods was duly rectified.

High Court Held

The Honorable High Court noted that a bonafide error was apparent in this case and opportunity should be given to petitioner to bring on record said fact and properly explain said contention before Adjudicating Authority. Therefore, it was held that the impugned order was liable to be set aside and matter was to be remanded to Adjudicating Authority.