SUN DYE CHEM Vs. THE ASSISTANT COMMISSIONER (ST), TIRUPUR RURAL CIRCLE-II AND ORS.
HIGH COURT OF MADRAS
Sun Dye Chem
The Assistant Commissioner (St), Tirupur Rural Circle-Ii And Ors.
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(1.) The petitioner is a partnership firm, a registered dealer in terms of the provisions of the Tamil Nadu Goods and Service Tax Act, 2017 (in short
'Act'). Regular returns of turnover are being filed computing the tax payable
after setting off Input Tax Credit (ITC) as against the output tax liability. The
ITC claimed is the cumulative amount of Central (CGST), State (SGST) and
(2.) Monthly returns were filed for the period August 2017 to December 2017 in the GST portal in Form GSTR-3B. The returns were accompanied by annexures in Form GSTR-1 that reflected the total credit in regard to the
transactions - CGST, SGST and IGST. There was however, an inadvertent error
in reporting the credit in Form GSTR-1 in regard to the outward supplies and
Intra-state sales had been erroneously reported as inter-state sales, as a result
the CGST and SGST credit was reflected in the IGST column.
(3.) The error was noticed by the petitioner when its customers brought to its notice the fact that the tax credit has been reflected in the IGST column
instead of CGST/SGST columns posing a difficulty to the customers to avail
the said credit.;
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