2025-VIL-1223-CAL
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SGST High Court Cases

GST - Non-availing of ITC in GSTR-3B, Claim of input tax credit in GSTR-9 Annual Return, Denial of ITC not claimed in GSTR-3B – Whether the adjudicating authority was correct in disallowing the appellant's claim of input tax credit based on its reconciliation statement and the GSTR-9 Annual return - HELD - The adjudicating authority ought to have considered the effect of the GSTR-9 annual return filed by the appellant, rather than relying solely on the GSTR-3B returns - the word “reconciliation” used in the statute could lead to the meaning that there can be a rectification of any error which might have occurred when the taxpayer files his return in FORM GSTR -3B - the adjudicating authority ought to have considered the effect of GSTR-9 and the particulars furnished therein rather than to say that what was claimed in the annual return was not reflected in the return filed under GSTR-3B. This would be the proper manner in which the case had to be dealt with otherwise the purpose of filing an annual return in terms of Section 44(1) of the Act read with Rule 80 would become redundant - The Annual Return in GSTR-9 should be considered for determining the taxpayer's eligibility for input tax credit, even if the same was not reflected in the GSTR-3B returns - The matter has to be re-adjudicated afresh after considering the GSTR-9 the annual return filed by the appellant in FORM GSTR-9 - The adjudication order is set aside and the matter is remanded to the adjudicating authority to re-adjudicate the case, taking into consideration the appellant's GSTR-9 – The writ petition is allowed
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