High Court Judgement
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GST - GSTR-2A and GSTR-3B Mismatch, Furnishing of Chartered Accountant Certificate - Notice for the differences in the GSTR-2A and GSTR-3B - The petitioner was unable to file the certificate from the Chartered Accountant as the supplier went into liquidation, but obtained the certificate from their own Chartered Accountant and filed the same, which was not considered by the respondent – HELD - Merely for not furnishing the Chartered Accountant's Certificate, the proceedings were initiated under Section 74. However, the petitioner had expressed its inability to produce the certificate from the supplier's Chartered Accountant due to the supplier's liquidation, and instead produced a certificate from its own Chartered Accountant confirming the supplies, goods received, and payments made along with GST - When such a certificate is produced by the petitioner, the respondent should have applied its mind and arrived at a wise conclusion after verifying all the transactions and relevant documents. The respondent had arrived at a conclusion in a mechanical manner and passed the impugned order under Section 74 without considering the Chartered Accountant's certificate provided by the petitioner - the impugned order is not sustainable in law and set it aside. The matter was remanded back to the respondent with a direction to consider the notice issued under Section 74 as a proceeding under Section 73 of the CGST Act and pass appropriate orders accordingly – The writ petition is disposed of
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