BEFORE THE SUPERINTENDENT GST & CENTRAL EXCISE, CUTTACK-II GST & CX RANGE, CUTTACK

IN THE MATTER OF……… Objection to the notice bearing C.No. 20(11)/REV-

MISMATCH(B)/CTC-II/2018 Dtd. 12.07.2018 for verification of
the admissibility of the ITC and output tax reflected in my
returns duly filed by me.

AND

IN THE MATTER OF……. M/S. STATE POLICE HEADQURTERS (CANTEEN DRY)

GSTIN – 21AGVPS4044H1Z6

BUXIBAZAR, CUTTACK

DEALER –NOTICEE

THE ABOVE NAMED DEALER NOTICEE,

MOST RESPECTIBLE SWETH,

That, the above mentioned notice as regards over claiming of ITC in regard to GSTR3B vis-à-vis GSTR2A
for the quarter ending September, 2017 and December, 2017 along with under stating of tax liability in
GSTR-3B vis-à-vis GSTR-1, it is humbly submitted that , the purchases effected or in other words the
inward supplies effected are duly recorded in the books of accounts and the purchase documents i.e,
the tax invoice with details description of goods or services, value of goods or services along with the tax
components charged and paid by the present receiver & supplier of goods and service i.e. that is the
present noticee are well documented and maintained as purchase file. The said inward supplies of goods
are duly incorporated in the books of accounts electronically.

At this juncture it is humbly stated that, the return files for quarter ending September, 2017 and
December, 2017 in GSTR 3B reflects the transaction of inward supply of goods and services along with
outward supply of goods and services during the relevant period.

That, it is humbly submitted that the figures available in my GSTR-2A are not the figures uploaded by
me, but are on the contrary the same is generated from the GSTR-1 filed by my suppliers of goods and
service against the transactions of supplies of goods and services effected to me. That, it is humbly
submitted that, the figures of transactions of inward supplies of goods and services reflected in the
GSTR-2A is not the correct version of my inward supply of goods and services for the relevant period,
hence the same is totally disputed. Inward supplies are supported with valid evidence under law in
shape of tax invoice available with the present noticee. Further it is to bring to your notice that, this is a
very serious issue as tax liability as against the inward supply of goods and services has been duly
discharged on payment of the invoice value to the supplier of goods and services and again on
verification of the transactions, subsequent fixation of liability on inward supply of goods and service
amounts to fraud and illegitimate deprivation of my legitimate financial resources. That, it is humbly
submitted that, inadvertently some omission as regards to the claim of ITC and regards to the output
tax has occurred during the quarter ending September,2017 and December,2017 on account of non
inclusion of the said transaction in the return.(Annexture-1). It is humbly prayed that, the same may be
taken in to account and necessary relief against output tax liability may be granted in accordance to law.

That, it is humbly submitted as the returns under GSTR-2 and GSTR-3 are not available to be complied
with for reconciliation for the mismatch as pointed out in the above mentioned notice the same may be
reconciled by your honor in accordance to law governing the filed.

That, it is humbly submitted that, once the issue of over claiming of ITC in GSTR-3B vis-à-vis GSTR-2A are
resolved the issue of under stating of tax liability in GSTR-3B vis-à-vis GSTR-1 will stand resolved.

That, certain figures were wrongly uploaded for certain calculation errors appeard in comparision to
returns GSTR-3b vis-a- vis GSTR-1 against which steps for rectification of the same has been under taken
and the same is available in my portal for verification.

By the petitioner

Through Advocate