2023 (3) TMI 872

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....of Section 39 of the Central GST Act, 2017 and also contradictory to the notification dated 10.09.2018 (Annexure P-5) with a further prayer to issue a writ in the nature of mandamus directing respondent No. 4 to unblock the credit of Rs.95,50,660/- , being not satisfying the conditions of Rule 86A. In the present writ petition, the petitioner has challenged the Central Government notification dated 09.10.2019 (Annexure P-7) amended Rule 61 which provides that in cases where the time limit for furnishing of details in Form GSTR-1 or Form GSTR-2 has been extended, the return specified in Section 39 be furnished in Form GSTR-3B electronically through the common portal either directly or through Facilitation Centre. It further provides that wh....

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.... Rs.95,50,660/- (IGST - Rs.44,54,927/- and HGST - Rs.50,95,733/-) was blocked by the respondent No.4 as evident from the screenshot (Annexure P-14) which was taken from the common GST portal of the petitioner. The details of the block credit is also annexed as Annexure P-15. Petitioner was served a notice (Annexure P-16) via email to explain the huge difference of Rs.14069945 between the GSTR 3B and GSTR 2A for the period of July 2019 to September 2019. Meanwhile, the petitioner filed its reconciliation statement in Form GSTR 9C as the turnover for the year F.Y. 2017-18 exceeded Rs.2 crores. Thereafter, respondent No. 3 served mismatch notice dated 19.03.2020 (Annexure P-17) directing the petitioner to explain the difference in liability ....