regardin section 16(2)(c)

[FARIDUDDIN AHMAD]

one of my client received intimation u/s 61 for the period 2019-20 requiring to deposit tax of Rs-104976/- due to non filing of GSTR 3B by the supplier. it has also been mention in the intimation that the assesse has done voilation of section 16(2)(c). however ITC is reflected in GSTR-2A but the supplier has not filied its GSTR-3B till the date of issue of ASMT-10. kindly advise what to do.

AI Summary

Notice Issued Under Section 61 for 2019-20 Demanding Tax Despite ITC in GSTR-2A; Supreme Court Ruling Cited A client received a notice under Section 61 for the 2019-20 period, demanding tax payment due to the supplier's failure to file GSTR-3B, despite ITC being reflected in GSTR-2A. Respondents advised referencing a recent Supreme Court judgment in a similar case, though interpretations vary. Some officials dismiss the judgment due to the low amount involved, while others argue for a broader understanding of the case's context. It is suggested to challenge the demand through replies or appeals, as outcomes can differ based on case specifics. The discussion highlights the need for clarity from tax authorities.