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Court Orders Reassessment After Erroneous ITC Reporting and Irregular Rectification
GRK Plastic v. Assistant Commissioner (ST)(FAC)
11-07-2024
W.P. NOS. 16856 & 16858 OF 2024 W.M.P. NOS. 18538, 18540 & 18543 OF 2024
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Facts:
GRK Plastic reported an incorrect ITC amount of Rs. 6,55,561 instead of Rs. 65,561 in the GSTR-3B return for October 2017.
The petitioner corrected the error by including the excess amount in the outward supplies in the GSTR-3B return for November 2017, following guidance from GST authorities.
The revenue authorities issued an assessment order confirming a tax demand, and approximately Rs. 4,47,300 was recovered from the petitioners bank account.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
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Court Orders Reassessment After Erroneous ITC Reporting and Irregular Rectification
GRK Plastic v. Assistant Commissioner (ST)(FAC)
11-07-2024
W.P. NOS. 16856 & 16858 OF 2024 W.M.P. NOS. 18538, 18540 & 18543 OF 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
GRK Plastic reported an incorrect ITC amount of Rs. 6,55,561 instead of Rs. 65,561 in the GSTR-3B return for October 2017.
The petitioner corrected the error by including the excess amount in the outward supplies in the GSTR-3B return for November 2017, following guidance from GST authorities.
The revenue authorities issued an assessment order confirming a tax demand, and approximately Rs. 4,47,300 was recovered from the petitioners bank account.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
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Sample Court Orders Reassessment After Erroneous ITC Reporting and Irregular Rectification
GRK Plastic v. Assistant Commissioner (ST)(FAC)
11-07-2024
W.P. NOS. 16856 & 16858 OF 2024 W.M.P. NOS. 18538, 18540 & 18543 OF 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
GRK Plastic reported an incorrect ITC amount of Rs. 6,55,561 instead of Rs. 65,561 in the GSTR-3B return for October 2017.
The petitioner corrected the error by including the excess amount in the outward supplies in the GSTR-3B return for November 2017, following guidance from GST authorities.
The revenue authorities issued an assessment order confirming a tax demand, and approximately Rs. 4,47,300 was recovered from the petitioners bank account.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
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Sample Court Orders Reassessment After Erroneous ITC Reporting and Irregular Rectification
GRK Plastic v. Assistant Commissioner (ST)(FAC)
11-07-2024
W.P. NOS. 16856 & 16858 OF 2024 W.M.P. NOS. 18538, 18540 & 18543 OF 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
GRK Plastic reported an incorrect ITC amount of Rs. 6,55,561 instead of Rs. 65,561 in the GSTR-3B return for October 2017.
The petitioner corrected the error by including the excess amount in the outward supplies in the GSTR-3B return for November 2017, following guidance from GST authorities.
The revenue authorities issued an assessment order confirming a tax demand, and approximately Rs. 4,47,300 was recovered from the petitioners bank account.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
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Sample Court Orders Reassessment After Erroneous ITC Reporting and Irregular Rectification
GRK Plastic v. Assistant Commissioner (ST)(FAC)
11-07-2024
W.P. NOS. 16856 & 16858 OF 2024 W.M.P. NOS. 18538, 18540 & 18543 OF 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
GRK Plastic reported an incorrect ITC amount of Rs. 6,55,561 instead of Rs. 65,561 in the GSTR-3B return for October 2017.
The petitioner corrected the error by including the excess amount in the outward supplies in the GSTR-3B return for November 2017, following guidance from GST authorities.
The revenue authorities issued an assessment order confirming a tax demand, and approximately Rs. 4,47,300 was recovered from the petitioners bank account.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
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Sample Court Orders Reassessment After Erroneous ITC Reporting and Irregular Rectification
GRK Plastic v. Assistant Commissioner (ST)(FAC)
11-07-2024
W.P. NOS. 16856 & 16858 OF 2024 W.M.P. NOS. 18538, 18540 & 18543 OF 2024
Practiceguru Sample Posters - Pl Subscribe
Facts:
GRK Plastic reported an incorrect ITC amount of Rs. 6,55,561 instead of Rs. 65,561 in the GSTR-3B return for October 2017.
The petitioner corrected the error by including the excess amount in the outward supplies in the GSTR-3B return for November 2017, following guidance from GST authorities.
The revenue authorities issued an assessment order confirming a tax demand, and approximately Rs. 4,47,300 was recovered from the petitioners bank account.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
Decision: The court found that the revenue authorities did not properly consider the petitioners explanations and documentation, breaching natural justice principles. The HC set aside the assessment order, noting that the petitioners rectification efforts were not properly evaluated. The case was remanded for reconsideration, with instructions to provide the petitioner a reasonable opportunity.
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