Apar Fragrances Vs Union of India
Date: December 17, 2023
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): ARUN BHANSALI, ASHUTOSH KUMAR
Subject Matter
GSTR2A, 3B mismatch: Stay on further recovery
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…
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…