M/S H K Surgicals vs. Joint Commissioner
Held
The Court held that the writ petition was disposed of with liberty granted to the petitioner firm to apply for rectification of the Input Tax Credit (ITC) mismatch. It was further provided that if any rectification application is filed, the same shall be decided by the Proper Officer within four weeks from the date of filing of the application, along with a copy of the instant order. The reasoning was based on the agreement between the parties, with the Revenue having no objection to the petitioner's request. The Court did not delve into the merits of the impugned orders or the show cause notice, as the matter was resolved by consent.
Facts
The petitioner, M/s H.K. Surgicals, filed a writ petition before the High Court of Uttarakhand at Nainital. The petition sought to quash an order issued by Respondent No. 2 under Section 73 of the GST Act, 2017, and a subsequent order issued by Respondent No. 1 under Section 107(1) read with 107(4) of the GST Act, 2017. The petitioner also sought to quash a show cause notice issued by Respondent No. 2 under Section 73 of the GST Act, 2017. The core of the dispute appears to stem from a mismatch of Input Tax Credit (ITC). The petitioner requested liberty to apply for rectification of this mismatch, and for the Department to decide such an application. The respondents had no objection to this course of action.
Key Issues
1. Whether the petitioner should be granted liberty to apply for rectification of the Input Tax Credit (ITC) mismatch, and whether the respondents should be directed to decide such an application? Petitioner's Argument: The petitioner argued that there was a mismatch of Input Tax Credit (ITC) and sought liberty to apply for rectification of this issue. They further requested that the Department be directed to decide their rectification application. Respondents' Argument: The learned Standing Counsel for the Revenue stated that they had no objection to the petitioner's request for liberty to apply for rectification and for the application to be decided by the Proper Officer.
Sections Cited
Section 73, Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT :(per Mr. Manoj Kumar Gupta, C.J.)
The present writ petition has been filed for the following reliefs:- “a. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order issued by Respondent No.2 under Section 73 of the GST Act, 2017 and FORM DRC-07 bearing reference no. ZD050824013124U dated 21/08/2024 (ANNEXURE-1) (Page No.21 to 31); b. Issue a writ, order or direction, in the nature of certiorari quashing the impugned Order issued by Respondent No.1 under Section 107(1) read with 107(4) of the GST Act, 2017 and FORM GST APL-02 bearing reference no. ZD050825011278F dated 19/08/2025 (ANNEXURE-3) (Page No.35 to 38); c. Issue a writ
The judgment continues below.
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