2026-VIL-543-KAR
  1. Home
  2. 2026-VIL-543-KAR

SGST High Court Cases

GST - Input Tax Credit Verification, Mismatch between GSTR-3B and GSTR - Invoices claimed as input tax credit in GSTR-3B not reflecting in GSTR-2A, resulting in excess availment of ITC – Petitioner claimed that the difference arises from incorrect disclosure of input tax credit relating to import of goods and procurements made from SEZ units, which were incorrectly reported under "All other ITC" in Table 4(A)(5) of GSTR-3B instead of Table 4(A)(1), and that this error was subsequently rectified in the annual returns filed in Table 6E - Whether the ITC claimed on import of goods and SEZ procurements can be denied solely on the basis of mismatch with GSTR-2A when such items were not designed to appear in GSTR-2A during the relevant period and were properly documented through Bill of Entry and subsequently corrected in subsequent Annual Returns – HELD - The authorities failed to consider and appreciate that GSTR-2A was designed to take in only details of suppliers in India and their supplies and did not take in details relating to import of goods and services and SEZ procurements. The difference is attributable to a typographical error in disclosure classification rather than actual excess availment of credit - The import details and supplies from SEZs were not reflected in GSTR-2A by the system design itself. The assessee had correctly reported these credits in the Annual Return. The requirement to match import credits with GSTR-2A was introduced only from January 2022 through subsequent legislative amendment. Under these circumstances, the reasoning and findings recorded by the authority regarding alleged wrongful availment and utilization of excess input tax credit are erroneous and contrary to the material on record - The demand along with interest and penalty on such input tax credit are set aside
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST Recent Updates: GSTAT, EWB...
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

Security-Code
New Code?

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.

Security-Code
New Code?

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?