https://www.taxtmi.com/caselaws?id=444704 Section 74 GST proceedings were challenged on the ground that the authority did not consider a circular covering input tax credit mismatch where the supplier had filed returns but the recipient's GSTIN was wrongly mentioned. The Revenue agreed that the matter could be examined afresh. The High Court therefore set aside the impugned order and remitted the matter to the authority for fresh consideration in light of the circular and the materials relied upon by the petitioner. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444704 Section 74 GST proceedings were challenged on the ground that the authority did not consider a circular covering input tax credit mismatch where the supplier had filed returns but the recipient's GSTIN was wrongly mentioned. The Revenue agreed that the matter could be examined afresh. The High Court therefore set aside the impugned order and remitted the matter to the authority for fresh consideration in light of the circular and the materials relied upon by the petitioner. Case-Laws GST Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444704