2026 (5) TMI 55

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....1.2024 long after the expiry of the limitation period prescribed under Section 107 of the respective GST Enactments. As such, this Writ Petition is liable to be dismissed in the light of the well-settled principles of law. 3. Learned counsel for the Petitioner would urge this Court to examine the case based on the records that are available before this Court. 4. Learned counsel for the Petitioner would submit that although the Petitioner could have availed Input Tax Credit to the extent of Rs.82,71,131/- as per the Input Tax Credit in Form GSTR-2A on the IGST paid by the supplier, the Petitioner had by mistake restricted the same to Rs.62,50,172/- leaving an excess of Rs.20,20,959/-. 5. It is submitted that there was an inadvertent....

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....s under:- "The demand of Rs.41,84,305/- (Reference No.ZD330223138435Q, dated 8/02/2023) appears to be unfounded, as it seems the Assessing Officer inadvertently omitted the consideration of tax payments made during the months of October 2021 (Rs.7,17,280/-), December 2021 (Rs.1,13,593/-) and February 2022 (Rs.16,03,111/-), totalling Rs.24,33,984/-. Additionally, an Input Tax Credit (ITC) on the import of goods amounting to Rs.20,50,711/- has not been accounted for." 8. That apart, it is submitted that at the time of filing of appeal before the 2nd Respondent on 19.01.2024, the Petitioner has also deposited 10% of the disputed tax amounting to Rs.4,05,978/-. In all, it is submitted that the Petitioner has paid a sum of Rs.28,39,9....

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....024 before the 2nd Respondent. As far as the other amounts are concerned, there is no determination by the Respondents as to whether excess or lesser amount was availed under the respective heads and the amounts were paid for by the Petitioner. 14. Since GST DRC-01A intimation dated 27.08.2022 itself confirms that the Petitioner had restricted the Input Tax Credit on IGST by a sum of Rs.20,20,959/- and that the Petitioner had availed excess of Rs.12,32,719/- and Rs.28,27,055/- towards SGST and CGST, the same can be squared up if indeed the Petitioner had not availed Input Tax Credit on IGST subsequently. 15. That apart, the Petitioner will have to show that the supplier had indeed paid tax for a sum of Rs.20,20,959/- and that the Peti....