TMI Blog2024 (3) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... urns pertain to August 2017. On comparing the two returns, it is evident that the contention of learned counsel for the petitioner that an error was committed while filing Form GSTR-1 appears to be prima facie correct. At the end of the day, if the supply received by a registered person is genuine and taxes were paid in respect thereof by such supplier, there is no reason to deny the benefit of ITC to the registered person in the next leg of the transaction. The assessing officer was of the view that the tax paid by the supplier reached the respective states without reaching the Tamil Nadu State exchequer. The documents on record prima facie indicate that the SGST component reached the State of Tamil Nadu. Therefore, the impugned order cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 271,073,067,905.74/- was apportioned therein between CGST and SGST. Learned counsel submits that this error was committed during the initial period of implementation of GST laws in August 2017. Upon realizing the error, the supplier rectified the same while filing the GSTR-3B return. By referring to the GSTR-3B return, learned counsel points out that the total taxable value of Rs. 271,089,041,548/- was correctly apportioned by showing a sum of Rs. 1,60,92,026/- towards IGST and sums of Rs. 3,27,38,110/- each towards CGST and SGST. Thus, learned counsel submits that the purchase was genuine and that the supplier also duly paid requisite IGST, CGST and SGST thereon. According to learned counsel, the assessing officer did not apply his mind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provide mechanisms for refund, they do not absolve the recipient of the responsibility to rectify erroneous claims. In this regard, it is imperative for the recipient to exercise due diligence in verifying the accuracy of ITC claims. While acknowledging the possibility of errors by suppliers, recepients are equally responsible for rectifying any incorrect claims to maintain the integrity of the GST system. The destination based nature of GST reinforces the importance of accurate reporting to ensure that the revenue reaches the appropriate state exchequer. In the present case the tax paid by the supplier under CGST, SGST has reached their respective states without reaching the TamilNadu state exchequer. Hence the claim of ITC which had not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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