TaxTMI 
TaxTMI 
2024 (4) TMI 943
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.... 2017"). (B) For declaration that in absence of mechanism of matching and amendment in details provided under section 42 and 43 of CGST Act, 2017, rectification of GSTR-1 filed by the petitioner could not be done within the time period prescribed under section 37(3) of the CGST Act, 2017, therefore, petitioner should be provided mechanism to rectify its GSTR-1 for financial years 2017-18 to 2021-22. (C) For restraining the Respondent 1 namely M/s Eastern Coalfields Ltd. (in short as "ECL") in deducting from the payments to be made to the petitioner for future invoices, the amount of GST not reflecting in GSTR-2A of ECL for the period 2017-18 to 2021-22, on account of non-uploading of the invoices in GSTR-1 as B2B invoice by the petitioner and/or issues in respect to value of tax shown by the petitioner in some invoices during the period 2017-18 to 2021-22. (D) For declaration that Circular 183/15/2022-GST dated 27th December 2022 (Annexure-10) issued by the Central Board of Indirect Taxes and Customs (in short as "CBIC"), allowing ITC to the recipient even where invoices is not reflecting in FORM GSTR-2A, under the circumstances stated there under for FY 2017-18 and 2018-19 i....
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....its annual return (GSTR-9) and reconciliation statement (GSTR-9C) for the periods 2017-18, 2018-19, 2020-21 and 2021-22, found that certain invoices involving tax amount of Rs. 96,01,598/- raised by it to ECL due to some clerical error was either not reported or was reported as Business to Customer category (in short as "B2C") instead of Business to Business category (in short as "B2B") in monthly returns and therefore as per above guidelines of CBIC, these supplies were correctly reported in annual return (GSTR-9) and reconciliation statement (GSTR-9C) filed for respective periods. Details of such invoices is tabulated thereunder." Table A Financial year Invoice Number Value Tax GSTR-1 GSTR-3B GSTR-9/9C Tax Discharged In 2017-18 9th 1,1985,789 21,57,442 Reported B2C Reported Reported GSTR-3B 2017-18 10th 42,50,101 7,65,018 Not Reported Not Reported Reported DRC-03 2017-18 11th 64,88,746 11,67,974 Not Reported Not Reported Reported DRC-03 2017-18 12th 60,06,321 10,81,138 Not Reported Not Reported Reported DRC-03 2018-19 6th RA 1,74,900 31,482 Not Reported Not Reported Reported DRC-03 2018-19 7th RA 1,20,520 21,694 Not Reported ....
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....ook a stand that the invoices showing 2A/2B pertained to financial year 2017-18, 2018-19, 2020-21 and 2021-22 and the time limit for claiming ITC for those periods had already expired. Therefore, mere filing of the returns shall not avail any benefit to the petitioner-Firm. The specific stand taken by the respondent No. 1 is re-produced below:- "7. That M/s Eastern Coalfields Limited, Mugma Area [GSTIN 20AAACE7590E1ZX] having their jurisdictional circle at Chirkunda Circle, Dhanbad. Being one of biggest Taxpayer of Chirkunda Circle / State of Jharkhand, they examine the ECL Input and Output Tax very closely. Chirkunda Circle scrutinized ECL's Input Tax Credit time to time and instructs to reverse all Input Credit Utilization for all those entries which are not showing 2A/2B and reversal of Input Tax Credit attracts interest @ 24% per annum. As such to safeguard the interest of the Company, the ECL utilizes only Input Tax Credit on invoices which are showing in 2A/2B. In present case of M/s Tycoon Industries Pvt. Ltd. Input Tax Credit to the extent of Rs. 96,01,598/- was utilized by the ECL till date. After giving ample time to settle the situation to show entries / invoices d....
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....registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed; (aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under Section 37; (b) he has received the goods or services or both; Explanation.-For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person. (ba) the d....
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.... uploaded by the supplier under sub-section (1) of Section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019. 37. Furnishing details of outward supplies.-(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of Section 10 or Section 51 or Section 52, shall furnish, electronically, subject to such conditions and restrictions and in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies: * * * Provided that] the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or Commission....
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....ing the said details. Explanation.-For the purposes of this Chapter, the expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during any tax period. 9. Mr. Ankit Kanodia, Sr. counsel for the petitioner-Firm referred to the decision in "M/s Mahalaxmi Infra Contract Ltd. Vs. Goods and Services Tax Council & Ors., in W.P.(T) No. 2478 of 2021", to submit that the grievance raised by the petitioner-Firm is squarely cover by the decision of this Court. It is submitted that the rectification exercise shall not entail any tax liability and, therefore, the Revenue cannot refuse to permit rectification by the petitioner-Firm. 10. In "M/s Mahalaxmi Infra Contract Ltd. Vs. Goods and Services Tax Council & Ors., in W.P.(T) No. 2478 of 2021", this Court has held as under:- "12. In the instant case it appears that on account of an inadvertent error, the entry relating to Tax Invoice No. 01/2018-19 dated 17th January 2019 could not be reflected in the GSTR-1 filed by the petitioner against the GSTIN of Eastern Coalfields Limited (GSTIN No. 20AAACE7590E3ZX). Instead it was quoted ....
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....reafter on 9th July 2022 seeking a direction upon the respondent GSTN to allow it to rectify returns. The detailed structured mechanism conceived under the JGST Act and the rules framed thereunder having not been put into place, the online portal did not permit such correction by any aggrieved registered person on its own. Therefore, the necessity for such an aggrieved registered person to approach this court under Article 226 of the Constitution of India. It is not in dispute that such incorrect entries in GSTR-1 by Petitioner for the period January 2019 filed in March 2019 were not going to entail any additional tax impact. The rectification exercise would remain revenue neutral. Such TRAN I forms have been allowed to be filed online or manually in cases where TRAN-1 forms were not filed within the time prescribed by certain registered persons/ assessees. The judgment relied upon by the learned counsel for the petitioner are to that effect. 13. Having gone through the decisions cited in support by learned counsel for the petitioner and that the instant case does not present any additional tax impact, or loss of revenue for the State Exchequer and, in fact, such correction of re....
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....f-assessment. The primary source is in the form of agreements, invoices/challans, receipts of the goods and services and books of accounts which are maintained by the assessee manually/electronically. These are not within the control of the tax authorities. This was the arrangement even in the pre-GST regime whilst discharging the obligation under the concerned legislation(s). The position is no different in the post-GST regime, both in the matter of doing self-assessment and regarding dealing with eligibility to ITC and OTL. Indeed, that self-assessment and declarations would be any way subject to verification by the tax authorities. The role of tax authorities would come at the time of verification of the declarations and returns submitted/filed by the registered person. 49. Section 16 of the 2017 Act deals with eligibility of the registered person to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business. The input tax credit is additionally recorded in the electronic credit ledger of such person under the Act. The "electronic credit ledger" is defined in Section 2(46....