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PROGRESSIVE STONE WORK vs. THE JOINT COMMISSIONER (ST) , THE DEPUTY STATE TAX OFFICER AND OTHER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
J.arasi Ponmalar
Res. Counsel
Richardson Wilson

Petitioner / Applicant

PROGRESSIVE STONE WORK
Respondent THE JOINT COMMISSIONER (ST) , THE DEPUTY STATE TAX OFFICER AND OTHER
Court Madras High Court
State

Tamilnadu

Date Jun 16, 2022
Order No.

W.P.Nos.17109 & 17111 of 2021 And W.M.P.Nos.18134 & 18137 of 2021

Citation

2022(6) TAXREPLY 5951
Original Order
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ORDER

The petitioner has challenged the respective Assessment Orders in these writ petitions for the Assessment Years 2017-18 and 2018-19. There is difference in the ITC claimed by the petitioner in its GSTR-2B and the information captured in the GSTR-2A as compared to the GSTR 1 of the supplier for the respective Assessment years. The demand has been workout as Rs.8,21,123/- and Rs.3,53,519/- for the Assessment Year 2017-18 and Assessment Year 2018-19 respectively. 2. On behalf of the petitioner, the learned counsel for the petitioner would submit that the Central Board of Indirect Taxes and Customs had issued a clarification on 04.09.2018 bearing Circular No.125/44/2019- GST, wherein paragraph No.2.3 clarified as follows: “ 2.3.In view of the difficulties being faced by the claimants of refund, it has been decided that the refund claim shall be accompanied by a print-out of Form GSTR-2A of the claimant for the relevant period for which the refund is claimed. The proper off....

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25 May

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