2024 (8) TMI 140

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....ssed under Section 74 of the TNGST Act, 2017. The impugned order precedes an intimation in Form GST ASMT 10 dated 25.11.2022, GST 01A dated 31.01.2023 and notice in Form GST DRC 01 dated 11.04.2023. 3. The petitioner has also replied to each of the notice, which has later culminated in the impugned order. The dispute in the impugned order arises out of the mismatch between the Return filed by the petitioner in GSTR 3B and the auto populated information relating to the input tax credit in its Form GSTR 2A. The mismatch of the input tax credit availed by the petitioner in GSTR 3B and the auto populated input tax in GSTR 2A are as under:   CGST SGST ITC Claimed in GSTR -3B 1,14,80,757.10 1,14,80,757.10 ITC auto pop....

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....epted, partly not accepted details as below:   CGST SGST Excess claim of ITC 26,03,156.68 26,03,156.68 Tvl Tamil Nadu Cement Corporation Limited GSTR-1 filed on Sep-2018 13,93,809.30 13,93,809.30 Balance 12,09,347.38 12,09,347.38 7. It is submitted that as far as the procurement from TNCC Limited is concerned, the petitioner has obtained the necessary certificate from TNCC to show that there is no discrepancy between the credit, that was availed by the petitioner from TNCC Limited in its Form GSTR 3B and GSTR 2A. 8. It is submitted that as far as the procurement from RAMCO Limited is concerned, the petitioner also has the records to substantiate that there is no discrepancy. However, the RAMCO ....

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....r the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above." (4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes 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 input tax credit in respect of such invoices or de....