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2022 (12) TMI 590 - HC - GSTInput Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward supplies as recorded in the Form GSTR 2A with the GSTR 3B returns - goods in transit as on 31st March (end of Financial year) - It is submitted that, in 2018-19, the company availed less credit of GST than what was available to it in terms of the GSTR 2A returns. Whereas in 2019-20, owing to the delayed availment of credit on supplies effected in the previous financial year, the company took input tax credit in excess of the GST paid on the inward supplies effected in 2019-20. HELD THAT:- the show cause notice in terms of Rule-142(1) of the JGST Rules has not been served to the petitioner before issuance of summary of notice in Form DRC-01. - Accordingly, the impugned summary of show cause notice dated 03.11.2020 issued in Form-DRC-01(Annexure-1) is quashed and set aside. - Revenue are at liberty to initiate fresh proceeding from the stage of issuance of Show-Cause Notice in terms of Section 73 read with Rule 142(1) of the JGST Rules.
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