2023 (6) TMI 532

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....23 - -<br>GST<br>Honourable Dr.Justice Anita Sumanth For the Petitioner : Mr.Sri Prakash for Mr.P.V.Sudakar For the Respondent : Mr.V.Prashanth Kiran Government Advocate COMMON ORDER Mr.V.Prashanth Kiran, learned Government Advocate accepts notice for the respondent and is armed with instructions to enable final disposal of these Writ Petitions, even at the stage of admission. 2. The challeng....

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....ces. 5. Briefly put, the issue on merits relates to the grant or otherwise of Input Tax Credit (ITC). We are not really concerned with the merits of the matter, though the petitioner has been heard briefly on why the reversal of ITC is stated to be erroneous. 6. It is an admitted position that the petitioner was given sufficient opportunities prior to finalisation of assessment to justify its cl....

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....the officer and attempt to reconcile its claim of ITC in the GSTR 3B return with the ITC reflected in GSTR 2A and GSTR 9. To be noted GSTR 2A is auto populated based on the input set out in GSTR 9, which is filed by the supplier. 9. There was an appearance by an official representative in the petitioner&#39;s office before the Assessing Officer on 01.0.2023 when the representative had assured the....

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....es for rectifications only of an error apparent on the face of record. He enumerates the various opportunities granted to the petitioner to supply the break-up of the ITC claimed and the reconciliation and notes non- compliance with those directions. 13. He thus rejects the application under Section 161 for the reason that there was no material available on record that was supplied by the assesse....