2024 (9) TMI 1481 - HC - GST

Challenge to order-in-original - difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs. 5 lakh - HELD THAT - It is required to interfere with the order passed by the learned Single Judge. Accordingly we quash the impugned order and remit the case back to the respondent for passing fresh orders in terms of the circular dated 27.12.2022. The appellant is required to comply with the requirements of the aforesaid circular by producing the required certificate within the time to be stipulated by the assessing authority. This writ appeal stands allowed.

Summary

The High Court of Madras allowed the intra-court appeal against the impugned order in W.P.No.19189 of 2021 challenging Order-in-original No.1/2021-GST dated 18.06.2021. The Court quashed the impugned order and remitted the case back to the respondent for fresh orders in accordance with Circular No.183/15/2022-GST dated 27.12.2022, requiring the appellant to produce the required certificate within the specified time. The appeal was allowed with no order as to costs.