GST INPUT TAX CREDIT

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts,

One of my clients filed GST returns during 2017-18 in that the GST number was wrongly mentioned in GSTR-1 so my client's customer did not get the Input Tax Credit under the GST Act. I explained this could be resolved only by intervening writ jurisdiction being the government department involved in this matter. Accordingly, my client had informed their customer to wait until the disposal of the matter. Meanwhile, they have paid the tax to the government as voluntarily and a recovery suit was filed before the commercial suit at Bangalore along with interest. I have argued this matter before the court for want of jurisdiction and this is not a dispute at all. So far my client and his customers are doing business smoothly.

My query is whether this would fall under the commercial dispute act. If not, kindly cite some case laws. Since the court is going to pass an order by the 20th of this month.

Thanks in Advance.

AI Summary

Client Entered Wrong GST Number in 2017-18; Input Tax Credit Issues Arise; Potential Resolution Through GST Range Officer Consultation. A client mistakenly entered the wrong GST number in their 2017-18 GSTR-1 filing, preventing their customer from claiming Input Tax Credit. The client was advised to address this through writ jurisdiction due to government involvement. Meanwhile, they voluntarily paid the tax and filed a recovery suit in Bangalore. The query seeks clarification on whether this situation falls under the commercial dispute act. Responses suggest the issue could have been resolved by contacting the GST Range Officer, as there was no requirement to match with GSTR-2A in 2017-18, indicating the problem is a technical lapse without revenue loss.