The Hon’ble Gujarat High Court has stayed two Orders confirming the demand of INR 1800 crore upon Ford India. The GST authorities had confirmed the demand under Section 74 of the CGST Act inter alia on account of alleged mismatch in tax liability reported in E-way bills and Form GSTR-3B returns; ITC mismatch in Form GSTR-2A compared to Form GSTR-3B, as well as ITC mismatch in Form GSTR-9 and Form GSTR-3B.
The Petitioners challenged the Orders on the ground that the reply and documentary evidence submitted during the adjudication proceedings were not considered/ examined by the Department. Further, the procedure prescribed under Section 61 of the CGST Act was not followed in the present matter. The Court took note of the same holding that the replies and documentary evidence submitted during the adjudication proceedings are not properly examined by the Department and stayed the operation of the Orders.
The JSA team was led by Manish Mishra, Partner, with support from Ankur Mittal, Counsel; Sameer Samal, Associate; Dhwani Vyas, Associate; and Siddharth Sinha, Senior Associate, from the Disputes team.
Manish has more than 23 years of experience in Indirect taxation across Industry, Consulting and law firms.