High Court of Calcutta
Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division
The ruling in brief
Statutory amendment to Section 16(5) retrospectively extended time;returns filed for 2018-19 before 30 November 2021 was valid and taxpayer could not be denied ITC on ground of delayed return filing
Where alleged short payment based on GSTR-1/GSTR-3B mismatch is claimed to have been discharged through DRC-03 and issue requires factual verification, demand cannot be sustained without such verification and matter is liable to be remanded to proper officer for fresh consideration.
Where denial of ITC on account of GSTR-2A/GSTR-9 mismatch involves disputed facts, including supplier's insolvency and alleged non-filing of returns, matter requires fresh examination by proper officer and cannot be decided without proper factual verification.
Where principal demand is set aside, consequential enhanced penalty cannot survive and issue of penalty is liable to be remanded for fresh adjudication in accordance with surviving tax demand
Provisions considered
Section 16, read with Section 73, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017; Section 73 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 2017; Section 16 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017; Section 73 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017