Recovery Order of ITC due to mis-match in Form GSTR-3B and GSTR-2A stayed

Last updated: 06 July 2021
Quick Summary
The Chhattisgarh High Court has granted a stay on a recovery order that denied Input Tax Credit (ITC) to Bharat Aluminium Company Ltd (BALCO). The denial was based on a mismatch between the company's GSTR-3B returns and its suppliers' GSTR-2A details. The court has ordered that no coercive steps be taken against BALCO, provided they deposit 5% of the demanded amount within 15 days, and has requested a reply from the Revenue Department.

Court :
Chhattisgarh High Court

Brief :
The Hon'ble Chhattisgarh High Court, in the case of Bharat Aluminium Company Ltd vs. Union of India Ors. [WPT No. 94 of 2021 decided on June 24, 2021] has granted a stay on Recovery Order passed by the Revenue Department, denying Input Tax Credit (“ITC”) to the Company due to mismatch in two return forms i.e. Form GSTR-2A and Form GSTR-3B, on a condition of deposit of 5% of the demand by the Company.

Citation :
WPT No. 94 of 2021 decided on June 24, 2021

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Bimal Jain
Published in GST
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