ITC Claimed as Per GSTR 2A Vs 3B: Madras HC Orders Dept. to Dispose Petition Within 30 Days

The Madras High Court in a ruling, asked the Goods and Services Tax (GST) department to dispose of the Rectification Petition within 1 Month since the applicant submitted the reconciled GSTR 2A and GSTR 3B correctly.

The writ petition has been filed via the applicant, Roshan Fruits India Pvt. Ltd. asking for the consideration of a rectification petition on 12.03.2024.

From an assessment order, the petition emerged on 16th September 2023 which was furnished for the alleged incorrect claim of the ITC. The applicant has furnished the rectification petition showing that no difference is there and that the claimed ITC in GSTR 3B returns are shown effectively in the auto-populated GSTR 2A. The disposal of the same petition has been due, asking the applicant to take its resolution.

The Government Advocate, Mr. V. Prashanth Kiran, considered the receipt of the petitioner’s request. He said that rectification is restricted to correcting errors evident on the face of the record.

The court presenting the rectification petition learned that the applicant has furnished the information on the available input tax credit under GSTR 2A and reconciled the same with the GSTR 3B returns. The applicant has asked for a direction aligned with the provided petition.

Read Also:- GST ITC in GSTR 2A Higher Than Reflected in GSTR 3B, Madras HC Gives Relief to L&T

The writ petition is been disposed of by the Single bench of Justice Senthilkumar Ramamoorthy via guiding the respondent to acknowledge and dispose of the rectification petition on 12th March 2024, by a comprehensive order. The respondent has been asked to furnish a reasonable chance along with the personal hearing to the applicant within one month.