2026-VIL-1100-SIK
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SGST High Court Cases

GST - Budgetary Support Scheme - Recovery of alleged excess budgetary support received under the Budgetary Support Scheme - The petitioner was granted budgetary support calculated as a percentage of Central Tax and Integrated Tax paid after utilisation of eligible Input Tax Credit - The Respondents alleged excess budgetary support on the basis that the petitioner had inadvertently disclosed a certain amount in Table 8C of GSTR-9, and confirmed recovery along with interest, adjusting the amount against a refund otherwise payable to the petitioner - HELD - The question requiring consideration was whether the ITC reflected in GSTR-2A was in fact legally available and capable of being utilised by the petitioner. The petitioner was required to explain the discrepancy through reconciliation statements, invoices and account details. If such explanations were supported by material demonstrating that the ITC was not actually eligible or available for utilisation, the Respondents were required to consider those explanations and record reasons for accepting or rejecting them in a reasoned order - This exercise was not properly undertaken in the present matter. One further opportunity ought to be given to the petitioner to demonstrate, with supporting documents, the basis on which the ITC reflected in GSTR-2A had arisen and why it was not available for utilisation - The impugned orders are set aside and the Respondents are directed to reconsider the matter afresh after affording an effective opportunity of hearing, and to deal with the petitioner's explanations and supporting documents - Writ petition is disposed of
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GST & Customs updates: Sep'26
By CA Vivek Jalan

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