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of <h1>Patna HC sets aside assessment order rejecting input tax credit claim for GSTR-3B mismatch</h1> <h3>ARCON PROJECT PVT. LTD. Versus STATE OF BIHAR</h3> ARCON PROJECT PVT. LTD. Versus STATE OF BIHAR - 2025 (94) G.S.T.L. 242 (Pat.) The Patna High Court, per K. Vinod Chandran, addressed a challenge to the 2017-18 assessment order (Annexure-P/1) and its appellate rejection (Annexure-P/3) concerning denial of input tax credit (ITC) due to discrepancies between the petitioner's GSTR-3B returns and the supplier's GSTR-2A returns, resulting in a tax deficiency of Rs. 34,69,280/-. The petitioner argued that the supplier's GSTR-2A did not fully reflect tax payments, entitling him to the ITC claimed.Relying on CBIC Circular F. No. CBIC-20001/2/2022-GST dated 27-12-2022 (Annexure-P/4), specifically Clause 3(a), the Court noted that where suppliers fail to file GSTR-1 but file GSTR-3B, causing supplies not to appear in recipients' GSTR-2A, the prescribed procedure under Paragraph 4 of the Circular must be followed by the Assessing Officer.The Court held that the Assessing Officer must adhere to this procedure and that the supplier likely has now uploaded the relevant returns. Accordingly, the Court set aside both the assessment and appellate orders to permit reassessment in conformity with the Circular, stating: 'The writ petition stands allowed.'
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