2024 (10) TMI 944

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....Court against the impugned order dated 27.04.2024 passed by the respondent for the assessment year 2018-19 bearing reference in 33AKBPN2569C1ZH. 3. By the impugned order, the respondent has confirmed the following amounts as tax due from the petitioner together with the interest and penalty: Quantification: Category of Tax Tax Interest due 20.4.2019 to 27.04.2024 Penalty Total CGST 281644.00 254652 281644.00 817940 SGST 281644.00 254652 281644.00 817940 CGST   94(late return file interest)   94 SGST   94(late return file interest)   94 Total 563288.00 509492 563288.00 1636068 4. The specific case of the petitioner is ....

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....4,297.01) was verified with GSTR 3B and auto populated GSTR 2A in GST model 2 login) only for eligible the dealer taken in 2018-19 The taxpayer reply was verified with GSTR 3B and auto populated GSTR 2A in GST model 2 login. PARTICULARS CGST ITC SGST ITC ITC as per GSTR3B 15,27,922.00 15,27,922.00 ITC as per GSTR2A 12,31,980.52 12,31,980.52 ITC MISMATCH(GSTR3B-2A) 2,95,941.48 2,95,941.48 Previous year 2017-18 unclaimed ITC as per 2A 14,297.01 14,297.01 EXCESS ITC CLAIMED 281644.00 281644.00 In a nutshell, Circular 183/1 5/2022 27.1 2.2022 stipulates the following conditions to claim ITC in GSTR 3B though not reflected/auto populated in their GSTR 2A: 1. Origina....