Registered Person is eligible for INPUT TAX CREDIT(ITC) even if the same is not claimed in GSTR 3B

 

Case – Sri Shanmuga Hardwares Electricals (Petitioner) Vs. The State Tax Officer (Respondent)

Petitioned erroneously and inadvertently filed NIL GSTR 3B for the period of 2017-18, 2018-19 and 2019-20. However included the Output Tax as well as eligible Input while filing Annual Return GSTR-9 for the respective Period.Respondent issued Orders by disallowing the ITC solely on the grounds that Petitioner has not claimed the Input Tax Credit.

Further in response to the Show Cause Notices issued for the above period, reply has been already submitted stating that Eligible ITC for each assessment period exceeds the Tax Liability.ITC Claim was solely rejected on the grounds that the same is not claimed in the GSTR 3B returns.Further the eligible Input Tax Credit for every assessment period is duly reflected in GSTR 2A and GSTR 9 was filed duly reflecting the aforementioned claim.

When the Registered Person asserts that he is eligible for ITC by referring to GSTR-2A and GSTR-9 returns, the assessing officer should examine whether the ITC claim is valid by examining all relevant documents, including by calling upon the registered person to provide such documents.

It appears that the claim was rejected entirely on the ground that the GSTR-3B returns did not reflect the ITC claim.Therefore the matter is reverted back for the purpose of consideration of eligibility of ITC.The petitioner is permitted to place all documents pertaining to its ITC claims before the assessing officer within a maximum period of two weeks from the date of receipt of a copy of this order.

Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue fresh. assessment orders within a maximum period of two months from the date of receipt of documents from the petitioner.

 

 

The copy of the order is as under:

 

Sri Shanmuga Hardware Vs The State tax officer New

 

From,

Krishnakant Jakhotia

Mobile No :-9422507911

Email Id :- taxtalknew@gmail.com