TMI Blog2024 (1) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FOR THE PETITIONER : BY ADVS. SRI. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er and GSTR 2A in respect of the input tax credit claimed by him. The assessing authority on the ground of mismatch between GSTR 3B filed by the petitioner and GSTR 2A disallowed the input tax credit paid by the petitioner to the extent of mismatch. Aggrieved by the said order, the petitioner had filed an appeal. However, the same came to be dismissed by the impugned order in Exhibit P-6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ITC claimed by the registered person in the Form of GSTR 3B and that available in Form GSTR 2A is to be handled as per the procedure prescribed in para 4 of the said Circular. It is further provided that where a supply was made to a registered person and invoice was issued as per Rule 46 of CGST Rules containing GSTIN of the recipient, but supplier had wrongly reported the said supply as B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Circular No. 183/15/2022-GST dated 27.12.2022 as the petitioner s case squarely falls within the parameters as detailed in the said Circular. Ms. Reshmita Ramachandran, learned Government Pleader does not dispute the fact that the petitioner s case may come within the scope of the Circular No. 183/15/2022-GST dated 27.12.2022. 5. Considering above facts and provision of the Circular menti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
