In the case of an issue of mismatch in GST return with bank statement, the Allahabad High Court (HC)directed to adjust the amount of GST deposited.
Vriddhi Infratech India Pvt. Ltd., the petitioner challenged the order dated 4.6.2021 passed under Section 61 and Section 74 of the GST Act, 2017 and the order dated 26.10.2021 whereby the appeal filed by the petitioner is also dismissed.
The petitioner further sought mandamus directing the respondents to adjust the GST amount deposited by the petitioner in the financial year 2018 – 19, which inadvertently could not be deposited in the financial year 2017-19, by the circular dated 31.12.2018 as well as provisions of Section 39(9) of the GST Act, but deposited by the petitioner in the month of June 2018 i.e. the financial year 2018-19.
A notice under Section 61 was served upon the petitioner, claiming that in the annual return filed in the form GSTR-09 dated 30.1.2020, he has shown his turnover as 129.52 lakhs which do not tally with his Bank Statement.
Section 39 (9) of CGST Act 2017, Provided that no such rectification of any omission or incorrect particulars shall be allowed after the thirtieth day of November following the end of the financial year to which such details pertain, or the actual date of furnishing of relevant annual return, whichever is earlier.
It was alleged that the authority concerned has failed to take into consideration the entire form which at its end shows a total turnover of Rs.20,37,13,502.00 lakhsthrough GSTR-9 in the financial year 2017-18.
A Coram comprising Justice Vivek Chaudhary observed that both the assessing authority as well as the appellate authority have committed the said misreading of GSTR-9. Hence both the impugned orders cannot stand and are set aside.
The Court directed the respondents to adjust the amount of GST deposited by the petitioner and the security amount deposited under the interim order is released in favour of the petitioner.
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