In a recent ruling, the Madras High Court directed the Assistant Commissioner, (ST) to dispose of rectification petitions for rectifying the Goods and Services Tax- 3B ( GSTR 3B ) and GSTR 2A Discrepancy within 2 months.
The Petitioner’s counsel submitted the matter related to discrepancy between the GSTR 3B return and the GSTR 2A auto-populated return. Upon realising the discrepancy, it was stated that the petitioner reversed Input Tax Credit (ITC) to the extent of discrepancy in November 2018. It was submitted that this aspect was not taken into account while issuing the order.
Mr. T.N.C. Kaushik, Additional Government Pleader representing the respondent, assured the Court that the rectification petition would be duly considered and disposed of within a reasonable timeframe.
Considering the submissions made by both parties, the Court resolved the matter by directing the respondent to give due consideration to the rectification petition dated 28.02.2024.
A single bench of Justice Senthilkumar Ramamoorthy mandated that the rectification petition be disposed of within a maximum period of two months from the date of receipt of the court’s order, ensuring that the petitioner is afforded a reasonable opportunity, including a personal hearing.
Accordingly, the writ petitions were disposed of.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
