M/s.Jit Auto Comp, v. Assistant Commissioner
Case brief
What is this about?
Madras HC writ (Certiorari, Art. 226) against GST assessment order OIO No.02/2024 GST (AC) dt. 18.03.2024 issued under Section 74 CGST Act 2017 for excess ITC (GSTR-2A/GSTR-3B differences, July 2017–March 2020). Supplier in liquidation; reply filed 22.12.2022; Chartered Accountant's certificate filed but ignored — no findings rendered; conclusion mechanical; Section 74 invoked merely for non-furnishing of CA certificate; Circular No.183/15/2022-GST dt. 27.12.2022 only for verification; respondent free to independently verify transactions. Impugned order unsustainable, set aside; remand with direction to treat Section 74 notice as Section 73 CGST Act proceeding; conditional on remittance of disputed tax Rs.81,12,876/- within 2 weeks; no costs; connected W.M.Ps. 18033 & 18034 of 2024 closed. Keywords: Section 74 vs Section 73 CGST, fraudulent ITC allegation, audit Salem Audit Circle, Section 122 penalty reference, mechanical order, remand for fresh consideration.