2025 (9) TMI 969

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....with order dated 18th October, 2024 passed under Section 73 pertaining to tax periods from April 2021 to March, 2022, in the instant writ petition. 2. On the allegation of discrepancy between figures disclosed in GSTR-2 and GSTR-3B, an order dated 18th October, 2024 under Section 73 has come to be passed by the Assistant Commissioner of State Tax, CT and GST Circle, Cuttack-I in pursuance of show cause notice dated 9th December, 2024. 2.1. Incorrect figures fed to the self-assessment returns caused wrongful availment of input tax credit and, on account of such human error in uploading data, demand to the tune of Rs.3,27,65,030/- was raised. 3. It is submitted by Mr. Anup Narayan Mohanty, learned Advocate for the petitioner that due....

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.... of Rs. 1,07,91,648/- each under CGST and SGST Act in GSTR 3-B, whereas per GSTR-2B the ITC was available for Rs. 36,845.57/- each under CGST and SGST Act. It is pertinent to mention here that in absence of the TP, one of his new staff has filed the return for the month of November 2021 where a clerical mistake was made in claiming the ITC in GSTR-3B. While filing the return, the new staff has omitted the point mark in between rupees and paisa and unfortunately mentioned Rs. 1,07,91,648/- instead of Rs. 1,07,916.48/- both under CGST and SGST. When, the mistake came to the knowledge of the TP, he immediately reversed the excess amount of ITC claims (i.e. Rs. 1,07,91,648 - Rs. 1,07,916.48 = Rs. 1,06,83,731.52) both under CGST and SGST. The wr....

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....genuineness in the claim of the petitioner. Under the peculiar facts and circumstances of the present case as is seen that the petitioner has stated to have filled up "Rs. 1,07,91,648.00" instead of "Rs. 1,07,916.48". As it seems the entire demand has been raised on excess input tax credit claimed on the differential amount. 9. This Court is satisfied that the petitioner is entitled to one opportunity to correct such mistake under the peculiar circumstances as contended. Therefore, this Court while keeping this writ petition pending, in order to discern the veracity of claim of the petitioner on concession of learned counsel for both the sides, directs as follows:- I. The petitioner shall appear before the authority concer....

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....er ITC availed in GSTR3B IGST CGST SGST IGST CGST SGST 1 Oct-21 1000423.1 859780.37 0 71070.91 71070.91 0 0 0 2 Nov-21 519920.02 444928.56 0 36845.57 36845.57 0 10791648 10791648   Total 1520343.12 1304808.93 0 107916.48 107916.48 0 10791648 10791648 8. In view of the aforesaid, since this Court finds that due to error in feeding and uploading, the figures "Rs. 1,07,916.48" has been disclosed as "Rs. 1,07,91,648.00.". Such error needs to be corrected. Hence, the petitioner is liable to be granted an opportunity by the authority concerned for carrying out necessary correction and give consequential effect thereto. It is p....