GST Order Passed

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients got a notice from the GST authority stating that, my client's GSTR-2A purchases were showing some purchases which the seller has not paid the tax and no movement of goods were involved. Based on this notice, I have checked with my client records, there are no purchase bills and no credit was taken in GSTR-3B during the financial year. Accordingly, I have replied to the concerned authority, the purchases which were reflected in my client's GSTR-2A & your notice were neither recorded in their books of accounts nor availed any credit and no transactions between the parties so far.

Even, after receipt of my reply, the concerned authority because it is showing in my client's GSTR-2A, therefore its suppression of purchase hence liable to pay @ 18% and penalty u/s 74 and interest 50 of GST Act accordingly order was passed.

Thanks in Advance.

AI Summary

GST Authority Order Challenged: Discrepancies in GSTR-2A, No Personal Hearing, Alleged Natural Justice Violation Under Scrutiny A client received a notice from the GST authority regarding discrepancies in GSTR-2A purchases, where the seller did not pay tax and no goods movement occurred. Despite no recorded purchases or credit claimed in GSTR-3B, the authority passed an order for tax and penalties. Experts advised filing an appeal, noting the lack of personal hearing and potential violation of natural justice. They emphasized that GSTR-2A is not conclusive without verifying the taxpayer's accounts and suggested checking email communications for notices. The client acknowledged the advice and agreed to review email correspondence for updates.