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TMI Blog2024 (3) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... Senguttuvan For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER An assessment order dated 22.12.2023 is assailed on the ground that Input Tax Credit (ITC) was erroneously denied to the petitioner on account of non-application of mind. The petitioner states that an inspection was undertaken of its registered place of business and that an intimation in Form GST DRC-01A was issued to the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, the total taxable value of Rs. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onveniently addressed in proceedings under Article 226. 4. The petitioner has placed on record sample invoices pertaining to the purchases made from the supplier in West Bengal. The petitioner has also placed on record the Forms GSTR-1 and GSTR-3B of the supplier. These returns pertain to August 2017. On comparing the two returns, it is evident that the contention of learned counsel for the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mponent reached the State of Tamil Nadu. Therefore, the impugned order cannot be sustained. 7. For reasons set out above, the impugned order is quashed and the matter is remanded to the assessing officer for re-consideration. After providing a reasonable opportunity to the petitioner, including a personal hearing, the assessing officer is directed to issue a fresh assessment order after taking no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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