2024-VIL-1382-GUJ
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SGST High Court Cases

GST – SEZ Unit – Discharge of IGST liability through TR-6 challan - GSTR-1 and GSTR-3B Mismatch - Demand of IGST on the goods cleared by the SEZ unit to DTA unit - Demand notice under Section 74 of the CGST Act, 2017 citing a difference between the petitioner's GSTR-1 and GSTR-3B returns - It is the case of the petitioner that upon clearance of goods from SEZ Area, IGST was paid through Treasury Challan (TR-6) but the GST portal does not reflect tax paid with TR-6 challan on the portal, which has resulted in difference between the form GSTR-1 and GSTR-3B returns - Whether the petitioner-SEZ unit was required to pay IGST on the goods cleared to DTA unit – HELD - The supply from the SEZ unit to the DTA unit is treated as an import for the DTA unit and the DTA unit is required to pay IGST and other applicable duties on the filing of the Bill of Entry. The petitioner had already paid the IGST through a TR-6 challan, which otherwise was payable by DTA Unit and not claiming any refund for the same. Therefore, the respondent failed to consider this provision and passed the impugned order solely based on the difference between the GSTR-1 and GSTR-3B returns - the Revenue has failed to consider the explanation provided by the petitioner and merely referring to the provisions of the IGST Act, 2017 dehors to the facts on record and explanation tendered by the petitioner, which is not tenable in the eyes of law - The impugned order is quashed and set aside and the petition is allowed
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