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High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of ITC.
High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of ITC.
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