Input tax credit denial requires reconsideration when circular-based certificates are filed and GSTN details are actually present.

Input tax credit denial under the Uttar Pradesh GST Act was held to require reconsideration where certificates filed under the applicable circular were on record and undisputed. The court noted that the objection regarding absence of GSTN details was not supported by the certificates, which specifically mentioned those details. On that basis, the impugned orders were set aside and the matter was remanded to the original authority for fresh decision after considering all materials and hearing the stakeholders.

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Issues: Whether the orders denying input tax credit under section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 were liable to be set aside and the matter remanded for fresh consideration in view of the certificates filed under the applicable circular.

Analysis: The certificates contemplated by the circular dated 27.12.2022 had been filed by the petitioner and were not disputed. The objection that GSTN details were absent was not borne out on the certificates placed on record, where such details were specifically mentioned. In these circumstances, the denial of credit on that ground was found to require reconsideration by the original authority.

Conclusion: The impugned orders were set aside and the matter was remanded to the original authority for fresh decision after considering all materials and hearing the stakeholders. The petition was allowed.

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