GST input tax credit mismatch relief leads to remand for fresh consideration of circular and supporting material.

Section 74 GST proceedings were challenged on the ground that the authority did not consider a circular covering input tax credit mismatch where the supplier had filed returns but the recipient's GSTIN was wrongly mentioned. The Revenue agreed that the matter could be examined afresh. The High Court therefore set aside the impugned order and remitted the matter to the authority for fresh consideration in light of the circular and the materials relied upon by the petitioner.

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Issues: Whether the impugned order passed under Section 74 of the GST law should be set aside and the matter remanded for fresh decision after considering the applicable circular and the material relied upon by the petitioner.

Analysis: The writ petition challenged proceedings initiated under Section 74 and the consequential order for the relevant tax period. The petitioner relied on the circular dealing with mismatch in input tax credit where the supplier had filed returns but the recipient's GSTIN was wrongly mentioned in the supplier's return, and contended that the authority had not extended the benefit of that circular. The Revenue did not oppose remand and agreed that the matter could be examined afresh. In these circumstances, the impugned order was found liable to be set aside so that the authority could reconsider the matter in light of the circular and the other materials relied upon by the petitioner.

Conclusion: The impugned order was set aside and the matter was remitted to the authority for fresh consideration.

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