SUN DYE CHEM Vs. THE ASSISTANT COMMISSIONER (ST), TIRUPUR RURAL CIRCLE-II AND ORS.
LAWS(MAD)-2020-10-411
HIGH COURT OF MADRAS
Decided on October 06,2020

Sun Dye Chem Appellant
VERSUS
The Assistant Commissioner (St), Tirupur Rural Circle-Ii And Ors. Respondents

JUDGEMENT

- (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 Intra-state (IGST).
(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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