GSTAT Order
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GST - Eligibility to Amnesty scheme under Section 128A of the CGST Act, 2017 - Waiver of interest and penalty on excess ITC claim - Relevant period and timing of availment - Appellant claimed excess Input Tax Credit in GSTR-3B for December 2020 relating to debit notes and transactions of FY 2018-19 and sought waiver of interest and penalty under Section 128A CGST Act applicable to period 1st July 2017 to 31st March 2020 - Appellant contended excess ITC pertained to 2018-19 transactions though declared and paid in December 2020 and that liability should be treated as relating to eligible period - Whether Section 128A benefit available when excess ITC availed for first time in December 2020 though underlying transaction belonged to FY 2018-19 - HELD - Section 128A provides statutory waiver of interest and penalty only for demands pertaining to period 1 July 2017 to 31 March 2020. The decisive and material factor is the point of time at which disputed ITC was actually availed and became subject matter of Section 73 proceedings not merely the financial year in which debit notes were originally issued - Records show excess ITC forming subject matter of demand was claimed in GSTR-3B for December 2020 and was not ITC availed in FY 2018-19 carried forward through subsequent monthly returns. The demand confirmed pertains to ITC claim made in December 2020 and does not constitute demand pertaining to period 1 July 2017 to 31 March 2020 for purposes of Section 128A – The fact that underlying liability traced to debit note of earlier period cannot enlarge statutory temporal scope of Section 128A. Legislature expressly prescribed limited period for Amnesty scheme and scope cannot be enlarged by adjudicating or appellate authority beyond period expressly prescribed – Further, the CBIC Circular No. 238/32/2024-GST does not dispense with statutory requirement that demand must pertain to prescribed period - Appellant failed to establish that the disputed demand of excess ITC, as confirmed under Section 73(9) of the Act, pertains to the period 1st July 2017 to 31st March 2020. The demand arose from the ITC claim made in December 2020 and, therefore, falls outside the temporal scope of Section 128A of the CGST Act. Consequently, the Appellant is not entitled to waiver of interest and penalty under Section 128A of the Act – The appeal is dismissed
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