2026-VIL-229-KAR
  1. Home
  2. 2026-VIL-229-KAR

SGST High Court Cases

GST - Maintainability of Writ Petition - Sections 107, 73(9) of CGST Act, 2017 - Order passed under Section 73(9) of the CGST Act for the financial year 2017-18, whereby tax, interest, and penalty were determined and confirmed based on the difference in outward supplies and alleged ITC mismatch between GSTR-3B and GSTR-2A - Whether the impugned order under Section 73(9) of the Act reflects proper consideration of reconciliation and opportunity – HELD - The existence of an alternative remedy under Section 107 does not bar the exercise of writ jurisdiction where principles of natural justice are violated, the order is passed mechanically, a jurisdictional error is apparent, and foundational procedural safeguards are ignored - The dispute related to the reconciliation of ITC during the initial GST implementation year, and the impugned order is largely based on a portal mismatch without detailed discussion of reconciliation documents - The denial of ITC solely on GSTR-2A mismatch without verifying supplies compliance and the book of accounts would defeat the scheme of GST. The adjudication must be based on an independent examination of the purchase register, tax invoices, supply status, and reconciliation statements, which was not reflected in the impugned order - The impugned order is set aside and matter remitted to the respondent authority for fresh adjudication after affording a personal hearing and considering the reconciliation under under Circular No.183/15/22-GST - The writ petition is partly allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?