Sri Shanmuga Hardwares Electricals vs The State Tax Officer

The petitioner in this case asserts that nil returns were mistakenly and unintentionally filed in the GSTR-3B returns for certain assessment periods, resulting in the denial of Input Tax Credit (ITC). They argue that they are entitled to claim ITC for those periods, as evidenced by the information in the GSTR-2A returns. Additionally, they claim that their GSTR-9 annual returns accurately reflected their ITC claims. The petitioner contends that the rejection of their ITC claim stems solely from their failure to claim ITC in the GSTR-3B returns.

The petitioner’s legal counsel highlighted that the petitioner responded to the show cause notice, emphasizing that the eligible ITC for each assessment period exceeded the tax liability. Upon reviewing the impugned orders, the counsel argued that the rejection of the ITC claim was solely based on the petitioner’s omission to claim ITC in the GSTR-3B returns.

During the proceedings, Mr. T.N.C. Kaushik, the learned Additional Government Pleader, likely presented the government’s perspective or defense on the matter. However, further details regarding his argument or stance are not provided in the summary.