SHREE AMBICA AUTO SALES AND SERVICE & ANR. v. UNION BANK OF INDIA & ANR. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
SHREE AMBICA AUTO SALES AND SERVICE & ANR.
v.
UNION BANK OF INDIA & ANR.
R/SPECIAL CIVIL APPLICATION No. 1277 of 2024 With R/SPECIAL CIVIL APPLICATION No. 783 of 2021 With CIVIL APPLICATION (FOR AMENDMENT) No. 1 of 2023 In R/SPECIAL CIVIL APPLICATION No. 783 of 2021 dated 08.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 15 & 43
Decision : In favour of assessee
ITC Appropriation – Petitioner challenged order refusing appropriation of output tax paid towards proposed ITC reversal on vendor credit notes – Petitioners issued debit notes admitting tax liability on discounts received from vendor, effectively reducing ITC claim – GST portal mismatch as GSTR-1 incorrectly classified discount amounts, output tax paid exceeded proposed ITC reversal – SCN proposed ITC reversal with simultaneous appropriation, impugned order denied relief holding refund claim needed – Petitioner relied on Star Engineers , Aberdare Technologies , Shiva Jyoti permitting GSTR-1 rectification where revenue neutral – Held: Petitions allowed – No revenue loss demonstrated, debit notes with admitted tax liability effectively reduced ITC – Portal technicality cannot defeat substantive justice – Respondents to permit GSTR-1/GSTR-3B rectification – Order quashed – SCN lapsed.
Represented By:
Counsel for the Petitioner: Uchit N Seth
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