Order Date – 20 February 2024

Parties: M/s.Sri Shanmuga Hardwares Electricals Vs The State Tax Officer

Facts –

• The Petitioner, M/s.Sri Shanmuga Hardwares Electricals, filed nil returns erroneously and inadvertently in the GSTR-3B returns, the petitioner states that he is eligible for Input Tax Credit (ITC) in each of the above mentioned assessment periods and that this is duly reflected in the GSTR-2A returns.
• However the ITC claim was rejected on the ground that the petitioner had not claimed ITC in the GSTR-3B returns.

Issue –

• Whether the ITC can be rejected on the ground that the ITC is not claimed in the GSTR-3B returns?

Order –

• The Singe Bench of Hon’ble High Court observed that when the registered person asserts that he is eligible for ITC by referring to GSTR-2A and GSTR-9 returns, the assessing officer should examine whether the ITC claim is valid by examining all relevant documents, including by calling upon the registered person to provide such documents.
• Hence, the orders impugned are quashed and these matters are remanded for reconsideration. The petitioner is permitted to place all documents pertaining to its ITC claims before the assessing officer. The Writ petition disposed off.