2022 (8) TMI 812

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>Honourable Mr.Justice M.Nirmal Kumar For the Petitioner : Mr.Raja Karthikeyan ORDER The impugned proceedings passed by the respondent in DIN: 20220359XO000000E223 dated 14.03.2022, is under challenge in the present Writ Petition. 2. The contention of the petitioner is that the petitioner is running Super Market in the name and style of 'M/s.Janapriyaa' registered with the respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....due to technical reasons, the petitioner's suppliers were not able to upload the invoices under the category of B2B in GSTR 1, but they have paid the tax and uploaded the invoices under B2C category and hence, the tax paid details were not reflected in the GSTR 2A. Because of the failure of the suppliers, the petitioner cannot be asked to reverse the ITC. As far as the petitioner is concerned,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsel for the petitioner brought to the notice of this Court that a press release was issued by the Central Board of GST council on 04.05.2018. In the said press release, it is mentioned that 'there shall not be any automatic reversal of input tax credit from the buyer on non-payment of tax by the seller. In case of default in payment of tax by the seller, recovery shall be made from the seller....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Section 37 unless:- (a) the details of such invoices or debit notice have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60." 6. Thereafter, the learned counsel relied up....