Challenge against  Difference in taxable value of invoice in GSTR-2A: Calcutta HC remands Matter for fresh adjudication [Read Order]

The Calcutta High Court has remanded the challenge on difference in taxable value of invoice mentioned in GSTR-2A for fresh adjudication by the adjudicating authority. It was held that “ The adjudicating authority shall give an opportunity of personal hearing to the authorized representative of the appellant, perused all the documents and records that they may produce and after passing complete verification of all details, the adjudicating authority shall take a fresh decision on merits.”

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Enkebee Infratech India Pvt. Ltd, the petitioner challenged the order passed by the single judge. The  Single Bench dismissed the writ petition on the ground that there are appellate remedy available and the writ petitioner has to avail such remedy.

The matter was heard by the court on several dates, and an affidavit-in-opposition has been filed by the respondent nos.1, 2 and 3. A supplementary affidavit has been filed by the appellant/assessee along with the enclosures as well as the short notes of arguments on behalf of the appellant.

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The short issue which falls for consideration is with regard to the four discrepancies which have been pointed out by the department in the final order of adjudication dated 27th July, 2023 in page 9, which is depicted in a tabulated format.

In the case on hand, the matters listed in serial nos.6, 7, 8 and 9 of the tabulated statement alone are in dispute. So far as the 6 and 7 are concerned, according to the department, IGST was taken and utilised in GSTR-9 and the reason given by the appellant is that they have utilized this amount in the GSTR-9. Similar is the allegation in respect of serial no.7. According to the appellant/assessee, the same stands reflected in the GSTR-9 and only the GSTR-3B it was not reflected.

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A division bench of Chief Justice T.S. Sivagnanam and Chaitali Chatterjee (Das)viewed that this can be verified departmentally by various means and the matter need not linger further before this court as any further delay will not be in the interest of revenue. So far as the serial nos.8 and 9 are concerned, the allegation is difference of taxable value of the invoice. The reason given is the taxable value of invoice certified by recipient to be less than what was raised by the instant recipient. The advocate for the appellant has referred to the GSTR-2A which shows the filing status of GSTR-3B of the respective recipients.

The issue also can be verified by the department in the portal and, therefore, the matter requires to be remanded back to the adjudicating authority for a fresh decision in the matter only concerning the above four items as mentioned in the tabulated statement in page 9 of the adjudication order, namely, serial nos.6, 7, 8 and 9.

The bench partly allowed the appeal and the findings rendered in the adjudication order dated 27.7.2023 in so far as it relates to serial nos.6, 7, 8 and 9 are set aside and the matter is remanded back to the adjudicating authority for a fresh decision. The adjudicating authority shall give an opportunity of personal hearing to the authorized representative of the appellant, perused all the documents and records that they may produce and after passing complete verification of all details, the adjudicating authority shall take a fresh decision on merits and in accordance with law only on the above four issues.

To Read the full text of the Order CLICK HERE

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