GST input tax credit mismatch under GSTR-3B and GSTR-2A required reconsideration under the later clarificatory circular.

The writ appeal concerned whether a writ petition dismissal should be interfered with in light of Circular No. 183/15/2022-GST dated 27.12.2022 on mismatches between input tax credit shown in FORM GSTR-3B and FORM GSTR-2A. The Court noted that the assessment order had been passed when Section 42 of the CGST Act, 2017 was still in force, but that provision was later omitted and the subsequent circular prescribed the manner of dealing with such differences, including supplier certification or, above the specified limit, certification by a Chartered Accountant or Cost Accountant with UDIN. The impugned order was quashed and the matter was remitted to the assessing authority for fresh consideration under the circular.

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Issues: Whether the order dismissing the writ petition was liable to be interfered with and the matter remitted for fresh consideration in the light of Circular No. 183/15/2022-GST dated 27.12.2022.

Analysis: The assessment order had been passed when Section 42 of the Central Goods and Services Tax Act, 2017 was still in force, but that provision was later omitted and the Central Board issued a clarificatory circular prescribing the manner in which differences between input tax credit reflected in FORM GSTR-3B and FORM GSTR-2A are to be dealt with. The circular contemplated production of a supplier certificate or, where the difference exceeded the specified limit, a certificate from a Chartered Accountant or Cost Accountant with UDIN. In view of this subsequent statutory and administrative framework, the earlier order did not require to be sustained and the matter warranted reconsideration.

Conclusion: The writ appeal was allowed, the impugned order was quashed, and the matter was remitted to the assessing authority for fresh orders in accordance with the circular dated 27.12.2022.

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