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2024 (1) TMI 871 - KERALA HIGH COURTDisallowance of Input tax credit on supplies received from the supplier/dealer - mismatch in the GSTR – 3B filed by the petitioner and GSTR – 2A in respect of the input tax credit - HELD THAT:- The impugned orders in Exhibits P-4 and P-6 are set aside and the matter is remitted back to the assessing authority to consider the case of the petitioner afresh in the light of the Circular No. 183/15/2022-GST dated 27.12.2022. Petition allowed by way of remand.
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