https://www.taxtmi.com/caselaws?id=444713 Where a supplier filed GSTR-1 and GSTR-3B but entered the recipient's GSTIN incorrectly in GSTR-1, the later circular on input tax credit required the discrepancy between GSTR-3B and GSTR-2A to be examined under the prescribed procedure and did not permit denial of ITC merely because proceedings against the wrongly mentioned GSTIN holder were pending. Applying the principle that a beneficial circular issued during pending proceedings should ordinarily be given effect, the HC held the circular available to the claimant, set aside the impugned order, and remanded the matter for fresh decision in light of the circular and the cited judgments. en-us Wed, 11 Oct 2023 00:00:00 +0530 Tue, 07 May 2024 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444713 Where a supplier filed GSTR-1 and GSTR-3B but entered the recipient's GSTIN incorrectly in GSTR-1, the later circular on input tax credit required the discrepancy between GSTR-3B and GSTR-2A to be examined under the prescribed procedure and did not permit denial of ITC merely because proceedings against the wrongly mentioned GSTIN holder were pending. Applying the principle that a beneficial circular issued during pending proceedings should ordinarily be given effect, the HC held the circular available to the claimant, set aside the impugned order, and remanded the matter for fresh decision in light of the circular and the cited judgments. Case-Laws GST Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444713