Important ruling on taxability of transactions not appearing in GSTR 2A

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- Sales Tax - Soham Mashruwala

GSTR 2A and now GSTR 2B have shown much ambition under the GST law. Amendments are being made to Article 16 from time to time and claiming tax is like chewing iron gram. Recently Government issued Circular No. 183/15/2022- GST dated 27-12-2022. In which it has been clarified that in the financial year 2017-18 and 2018-19, the claim can be accepted by adopting the method regarding the tax not appearing in GSTR 2A. This matter was discussed in the previous article. In this regard regarding the transaction of the financial year 2019-20 by Karnataka High Court Wipro Limited India [WP No. 16175/2022] dated 6 January 2023 delivered a noble judgment which is discussed in today's article.

The facts of the case

May by the applicant. In the forms supplied to ABB Global Industries & Services Pvt Ltd and filled by the petitioner, the GST number was wrongly entered. Due to this, the recipient of the applicant's supply does not see the transaction in GSTR 2A. This problem appeared in financial years 2017-18, 2018-19 and 2019-20. The time for correcting the form was over for the applicant. Reconciliation of this and consideration of Circular No. 183/15/2022- GST by the applicant Hon. A writ was filed in the Karnataka High Court.

Judgment of the High Court

Taking into consideration the submissions of the petitioner, the Karnataka High Court held that the government's circular for the financial years 2017-18 and 2018-19 is clear and the tax credit should be approved by the department accordingly. The Karnataka High Court decided that the benefit of the clarifications made by the government for the financial years 17-18 and 18-19 should also be given to the transactions of the financial year 2019-20. It is not surprising that this judgment can be reversed at any time. This is a very noble judgment. Looking at the provisions of Article 16 and Rule 36(4), how long this judgment will last is a tricky question. Sub-clauses in Section 16 of the CGST Act were added by the Government in Budget 2022 to give legal supremacy to Rule 36(4). Rule 36(4) for the financial years 2019-20 and 2020-21 will remain in dispute until it is ruled unconstitutional.


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