Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
Input tax credit mismatch between Form GSTR-3B and Form GSTR-2A had to be reconciled in accordance with Circular No. 183/15/2022-GST before adverse adjudication; where that prescribed procedure was not followed, the adjudication order and consequential demand were set aside and the matter was remitted for fresh consideration from the stage of reply to the show cause notice. The assessee was left free to raise all other contentions in the remanded proceedings.
Input tax credit mismatch between Form GSTR-3B and Form GSTR-2A had to be reconciled in accordance with Circular No. 183/15/2022-GST before adverse adjudication; where that prescribed procedure was not followed, the adjudication order and consequential demand were set aside and the matter was remitted for fresh consideration from the stage of reply to the show cause notice. The assessee was left free to raise all other contentions in the remanded proceedings.
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