The Calcutta High Court observed that inadvertent printing error of GSTIN number not ground for rejecting claim for Input Tax Credit (ITC).
The grievance of the petitioner, M/s Makhan Lal Sarkar and Anr, is directed against an order dated 28 June, 2023 passed by the respondent no.2, dismissing an appeal filed under Section 107 of the West Bengal Goods and Services Tax Act, 2017(WBGST) read with the corresponding sections of the Central Goods and Service Tax Act, 2017 (CGST).
The petitioner assailed the impugned order primarily on the ground that the same has been passed in violation of the principles of natural justice. On merits, it was submitted that the respondent authorities have failed to take into consideration Circular No.183/15/2022-GST dated 27 December, 2022 whereby certain clarifications issued on the respondent authorities have not been followed.
It was also contended on behalf of the petitioner that the impugned order has been passed without considering the grounds of appeal and the documentary evidence relied on by the petitioner and also contended that in the case of supplies, it was beyond doubt that the petitioner purchased leaves from the suppliers by paying the GST component.
Hence the submission was concluded that there are no reasons for disallowing the claim for ITC on the ground of an inadvertent error of one of the suppliers in not mentioning the GSTIN number of the petitioner in the invoice
On behalf of the respondent authorities, it was contended that the petitioner having deliberately and consciously failed to avail of the repeated opportunities provided by the respondent authorities cannot raise any of the disputes before this Court. There has been no violation of natural justice. On the contrary, the matter was adjourned on repeated occasions by the respondent no.2 and the petitioner deliberately chose to be un-represented.
A Single Judge Bench of Justice observed that “However, the petitioner chose not to appear leaving the respondent no.2 with no other option but to pass an ex parte order. Fairness is not a one way street. An assessee cannot have an implacable approach in refusing to appear before the respondent authorities and then complain of violation of the principles of natural justice.”
“Similarly, the declaration of the wrong GSTIN of the recipient in the FORM GSTR-1 ought to have been dealt with in terms of the said Circular. There is also absence of reasons in the impugned order in rejecting the contentions raised by the appellant” the Court concluded.
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