Case LawD.B. Civil Writ Petition No. 19636/2023
Apar Fragrances Vs Union of India
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- December 17, 2023
- Type:
- Writ Petition
- Members:
- ARUN BHANSALI, ASHUTOSH KUMAR
Subject
GSTR2A, 3B mismatch: Stay on further recovery
Input Tax Credit
Summary
The petitioner, Apar Fragrances raised concerns about the GST recovery process in a dispute with the Union of India. The petitioner's counsel argued that the authority's order failed to consider the petitioner's claim of making payments t…
Judgement
1. Learned counsel for the petitioner, inter-alia, submitted that the authority, while passing the order dated 16th August, 2023 (Annexure – 10), has only looked at form GSTR – 2A of the supplier and has not taken into consideration the plea, raised by the petitioner, as reflected in the response, regarding having paid the amount to the supplier through banking channel. 2. Submissions…