Grounds of Writ-The Petitioner, aggrieved by the impugned Order-in-Original (O-I-O) and the rejection of the rectification application for availing Input Tax Credit (ITC), has filed the present Writ Petition. The Petitioner submits that a detailed reply, along with the reconciliation statement, was duly furnished in response to the impugned Show Cause Notice (SCN). The discrepancies arose due to inadvertent errors on the part of the suppliers,who had mentioned an incorrect GSTIN, which was subsequently rectified through amendments in GSTR-1. These corrections were duly reflected in the GST Returns. However, the Adjudicating Authority failed to consider the reply and supporting documents, and proceeded to pass the impugned order without due appreciation of the rectifications made.
Order-The Court, having considered the submissions, has ruled in favour of the Petitioner and quashed the impugned orders passed by the Respondents, terming them as cryptic and non-speaking. The Court observed that the Respondents failed to consider the replies and the rectified data submitted by the Petitioner. As a consequence of the procedural lapses, the Court a token penalty of Rs 1,00,000 on the Department, directing that the amount be deposited within four weeks with the Gujarat State Legal Services Authority.
GST Case Law-Grasim Industries Ltd
Citation-2025 TAXONATION 751 (GUJARAT)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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