2024 (8) TMI 510 - HC - GST

GST Credit Entry Dispute Resolved: Petitioner Directed to File Appeal with Appellate Deputy Commissioner Within 30 Days

The HC examined a GST credit entry dispute for 2017-18. The court directed the petitioner to file an appeal with the Appellate Deputy Commissioner within ... GST credit entry errors for the assessment year 2017-18 - Wrong entry in Form GST DRC 3B, while filing the Income Tax Credit in Serial No.4.A. (3) instead of Serial No.4.A.(5), as a result of which, the aforesaid credit of Rs. 15,386.37/- each towards the Central Tax and State Tax availed as Income Tax Credit, is sought to be denied. HELD THAT:- This Court is not really concerned with the correctness of the decision in the impugned order. However, the Court is only concerned with the decision making process. The petitioner has an alternative remedy to file an Appeal before the Appellate Deputy Commissioner (GST), Madurai and Tirunelveli against the impugned order. At best, the petitioner can be given a liberty to file statutory appeal before the Appellate Deputy Commissioner (GST), Madurai and Tirunelveli. Since the Appellate Deputy Commissioner (GST), Madurai and Tirunelveli is not a party to this proceedings, the Appellate Deputy Commissioner(GST), Madurai and Tirunelveli, is impleaded as sue moto as second respondent. The Court is inclined to dispose of this Writ Petition by permitting the petitioner to file statutory appeal before the Appellate Deputy Commissioner (GST), Madurai and Tirunelveli - Petition disposed off. The petitioner challenged an order related to GST credit entry errors for the assessment year 2017-18. The court directed the petitioner to file an appeal before the Appellate Deputy Commissioner within 30 days. The second respondent was impleaded, and the petitioner was granted the opportunity to present legal defenses. The writ petition was disposed of with these directions.