2025 (6) TMI 1660 - HC - GST

Appropriate forum - appellate authority or not - discrepancy and mismatch that crept in GSTR-3B and GSTR-2A - HELD THAT - Prima facie the issue arising out of the discount also is an issue that is interconnected with the mismatch of the credit availed by the petitioner in terms of the return in GSTR3B and GSTR2A. Therefore there is no merit in the writ petition to challenge the impugned order under Article 226 of the Constitution of India. The issue has to be decided only by the appellate authority under the hierarchy prescribed under the provisions of the TNGST Act 2017/CGST Act 2017. Therefore this writ petition cannot be entertained and has to be dismissed with liberty to file a statutory appeal. Petition disposed off.

Summary

The Madras High Court, in a writ petition challenging impugned order No. GST/TNVL/SUPDT/AMBAI RANGE-1/24/2025 dated 22-02-2025 (Tax period 2020-21), addressed issues arising from discrepancies between GSTR-3B and GSTR-2A returns, including a discount-related mismatch. The petitioner sought quashing of the order and a fresh opportunity to explain the case. The respondent contended the matter involved disputed factual questions and merited dismissal.The Court held that the issue, being interconnected with the mismatch of credit availed in GST returns, "has to be decided only by the appellate authority under the hierarchy prescribed under the provisions of the TNGST Act 2017/CGST Act 2017." Consequently, the writ petition was dismissed for lack of merit under Article 226 of the Constitution of India. However, recognizing possible limitation expiry, the Court granted the petitioner liberty to file a statutory appeal within 15 days from receipt of the order, subject to compliance with the pre-deposit requirement under Section 107 of the GST enactments.The petition was disposed of accordingly, with no costs.