ITC availed Details in GSTR 2A reconciled with GSTR 3B: Madras HC directs GST Dept to dispose of Rectification Petition within 1 Month [Read Order]

Provided detailed information on the available ITC as per GSTR 2A and reconciled it with the GSTR 3B returns.
GST - Madras High Court -GSTR 2A - GSTR 3B - GSTR

In a recent ruling, the Madras High Court directed the Goods and Services Tax ( GST ) department to dispose of the Rectification Petition within 1 Month as the petitioner correctly submitted the reconciled GSTR 2A and GSTR 3B.

The petitioner, Roshan Fruits India Pvt. Ltd filed the writ petition seeking the consideration of a rectification petition dated 12.03.2024.

The plea arised from an assessment order dated September 16, 2023, which was issued concerning the alleged wrongful availment of Input Tax Credit (ITC).  The petitioner filed the rectification petition highlighting that there is no discrepancy and that the ITC claimed in GSTR 3B returns is accurately reflected in the auto-populated GSTR 2A.  However, the disposal of this petition has been pending, prompting the petitioner to seek its swift resolution.

Mr. V. Prashanth Kiran, the Government Advocate, acknowledged receipt of the petitioner’s request. He submitted that rectification is limited to rectifying errors apparent on the face of the record.

Presenting the rectification petition, the court noted that the petitioner provided detailed information on the available ITC as per GSTR 2A and reconciled it with the GSTR 3B returns. Consequently, the petitioner has requested a directive in line with the submitted petition.

A Single bench of Justice Senthilkumar Ramamoorthy disposed of the writ petition by instructing the respondent to consider and dispose of the rectification petition dated March 12, 2024, through a comprehensive order. The respondent has been directed to provide a reasonable opportunity, including a personal hearing, to the petitioner within 1 month.

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