2023 (1) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 07/04/2022 passed under section 73 of the Act, whereby the demand is raised of Rs.31,95,464/- [consisting of tax of Rs.20,22,446/- (CGST + SGST), interest of Rs.9,70,774/- and penalty of Rs.2,02,244/-] for mismatch of ITC between GSTR 2A vs GSTR 3B of the GST Act. 2. The petitioner is a Company incorporated under the Companies Act,1956 and is in the business of Construction, Civil Engineering and is registered as a dealer under the GGST/CGST Act. He regularly files his return of income. 3. The issue concerns the year 2019-2020. There was a mismatch between GSTR 3B and GSTR 2A. This was due to non filing of the returns by the suppliers of the goods. He purchased the goods during the period of 2019-20 from various suppliers to be used ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aft amendment is allowed. To be carried out forthwith. 2. Petitioner is before this Court seeking to question the provisional attachment order of the respondent in month of October, 2022. There is no other efficacious remedy as he has missed the bus of filing the appeal. 3. Prayers sought for are as follows: "A. This Hon'ble Court may be pleased to issue a writ of Certiorari or any other appropriate writ or order quashing and setting aside impugned order dated 07-04-2022 (annexed at Annexure A) as being wholly without jurisdiction, illegal and in violations of the provisions of law. B. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay further p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellate authority for his matter to be considered on merits, notice for final disposal was issued to the respondent. 8. Learned AGP Mr.Trupesh Kathiriya appeared for and on behalf of the respondent and on instructions, he submitted that on account of mismatch to the tune of Rs.20,22,446/-, the issue has arisen and yet another ground is also in relation to the limitation on period that could be condoned under section 107 of the GST Act, where beyond three months, the appeal is not permissible to be filed for want of availability of powers to condone the period beyond the statutory time period. 9. Considering the decision of the Hon'ble Apex Court rendered in the case of Union of India Vs. Bharti Airtel Ltd. & Ors. reported in (2022) 4 S....