Tax Dispute Resolution: Authorities Ordered to Expedite Rectification Application and Complete Document Upload by 26.04.2024

SC reviewed a tax dispute involving discrepancies in turnover reporting. The court directed respondent authorities to expedite review of petitioner's rectification application within two months, mandating document upload by 26.04.2024. The writ petition was disposed of without costs, with clear instructions for resolving tax-related inconsistencies in GSTR returns.

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Issues involved: Challenge to order in original, rectification application, discrepancies in turnover, tax proposals, relevant documents submission.

Judgment Summary:

Challenge to Order in Original: The writ petition challenges an order dated 28.12.2023, following the initiation of proceedings against the petitioner through a show cause notice dated 19.04.2023. The petitioner filed a rectification application subsequent to the issuance of the impugned order.

Discrepancies in Turnover: The petitioner's counsel highlighted that while most alleged discrepancies were dropped, two were confirmed due to the inability to submit relevant documents. The discrepancies related to turnover differences between the profit and loss account and GSTR 2A, as well as between GSTR 9 and GSTR 3B returns. The rectification application included a reconciliation statement for these differences.

Consideration of Rectification Application: The Additional Government Pleader acknowledged the non-uploading of the petitioner's rectification application on the portal. He assured that upon uploading, the application would be reviewed and resolved promptly.

Judicial Direction: Upon reviewing the impugned order and rectification application, it was noted that the confirmed tax proposals were based on the mentioned discrepancies in turnover. The petitioner had enclosed relevant documents to reconcile these differences. Consequently, the court directed the respondent to expedite the consideration and disposal of the rectification application within two months from the date of receipt of the court's order, with the petitioner instructed to upload the application by 26.04.2024.

Conclusion: The writ petition was disposed of with the directive for timely processing of the rectification application. No costs were awarded, and related motions were closed as a result of the judgment.

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