TaxTMI 
TaxTMI 
2026 (2) TMI 325
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....ct") by the Assistant Commissioner of CT & GST, Bhubaneswar-1 Circle, Bhubaneswar-opposite party no. 3 for the tax periods pertaining the Financial Year 2020-21 rejecting the application for rectification ignoring to consider reconciliation summary (statement) and also order dated 27th February, 2025 passed under Section 73 of the said Act, the petitioner beseeches to set aside said orders and prays for a writ of mandamus to the authority concerned to pass fresh orders by considering the application for rectification on its merits by affording opportunity of hearing. 2. Pursuant to an audit undertaken under Section 65 of the GST Act for the tax periods with respect to Financial Year 2020-21, a proceeding under Section 73 of the GST Act w....
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.... has been passed on the ground that the taxpayer has not produced any supporting documents/evidences for verification of the claim of the taxpayer is contrary to the facts apparent on record that when the details are available in the GST portal and also found placed in the Assessment Record, allegation of non-submission of the same with pre-set mind to confirm the demand of tax is error apparent on the face of the record needs to be revised on verification of the detail record. The allegation as raised non submission of Original Credit Notes has never confronted to the Noticee during Assessment proceeding and also it is not relevant in the present case as because the Credit Notes already reflected in GSTR-2A of the Portal and its duly deduc....
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....is not permitted to be excluded from the value of supply in the hands of the said supplier not being in accordance with the provisions contained in sub-section (3) of Section 15 of the CGST Act. It has already been clarified vide Circular No. 92/11/2019-GST dated 7th March, 2019 that the supplier of goods can issue financial/commercial credit notes in such cases but he will not be eligible to reduce his original tax liability. Doubts have been raised as to whether the dealer will be eligible to take ITC of the original amount of tax paid by the supplier of goods or only to the extent of tax payable on value net of amount for which such financial/commercial credit notes have been received by him. It is clarified that the dealer will not be r....
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....pposing vehemently, Mr. Sunil Mishra, learned Standing Counsel for the CT & GST Department urged that the authority concerned was justified in rejecting the claim of the petitioner inasmuch as the petitioner failed to reverse the ineligible ITC and the finding of fact is recorded by the authority to the effect that there was excess ITC claimed in GSTR-3B in comparison to GSTR-2A. He would submit that the writ petition is liable to be dismissed in limine as the petitioner cannot be given scope to circumvent remedy provided under the GST Act. 5. Heard learned Senior counsel for the petitioner and learned Standing Counsel for the CT and GST Department. 6. Perused the record. 7. On perusal of record, it is manifest that to the notice s....
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....d declining to verify the evidence available on the portal the rejection of application suffers from infirmity in law. It does not emanate from said order dated 01.09.2025 rejecting the application for rectification that the aforesaid documents as produced by the petitioner have been given due consideration by the Assistant Commissioner of CT & GST, Bhubaneswar-1 Circle, Bhubaneswar nor does it reveal before rejection any opportunity of personal hearing was given. 8. In view of the aforesaid discussion, this Court perceives that the Order dated 1st September, 2025 (Annexure-9) passed by the Assistant Commissioner of CT & GST, Bhubaneswar-1 Circle, Bhubaneswar rejecting the application for rectification dated 29th March, 2025 is bereft of....