2026-VIL-132-CAL
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SGST High Court Cases

GST – Proceedings for excess availment of Input Tax Credit, Non-filing of GSTR-3B return by the Supplier, grounds not raised in SCN – Issue of notice alleging excess availment of ITC on the ground that the petitioner's supplier had not filed Form GSTR-3B for the period August 2019 to October 2019 - The adjudicating authority gave credit to the petitioner for August and September 2019 but confirmed the demand for October 2019. The appellate authority rejected the appeal questioning the genuineness of the petitioner's transactions and holding that the petitioner failed to produce evidence of receiving the goods - Whether the appellate authority was justified in rejecting the appeal on grounds not mentioned in the show cause notice – HELD - The only issue raised in the SCN was the non-filing of the supplier's return in Form GSTR-3B. Once the supplier filed the return for October 2019 during the pendency of the appeal, the appellate authority should have adopted the same standard as the adjudicating authority and dropped the demand for that month. The appellate authority, however, tried to upset the petitioner's case on grounds not mentioned in the notice to show cause, which was not permissible under the law. The appellate authority should have afforded the petitioner an opportunity to rebut any new grounds it intended to rely upon. By not doing so, the appellate authority acted arbitrarily - The appellate order is set aside and the matter is remanded to the appellate authority for a fresh decision after affording the petitioner an opportunity of hearing on all points the appellate authority may have contemplated against the petitioner in accordance with law – The petition is disposed of
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