https://www.taxtmi.com/caselaws?id=446121 Kerala HC allowed writ petition challenging excess input tax credit assessment for 2017-18. Court relied on Circular No. 183/15/2022-GST dated 27.12.2022 addressing difficulties in initial GST implementation years regarding differences between Form GSTR-2A and GSTR-3B due to suppliers declaring wrong recipient GSTIN. Assessment orders dated 14.06.2023 and 16.06.2023 were set aside. Matter remitted to Assessing Authority for fresh consideration of petitioner's input tax credit claim irrespective of Form GSTR-2A discrepancies. Petitioner directed to deposit 10% of assessed amount within fifteen days and appear with supporting documents. en-us Tue, 31 Oct 2023 00:00:00 +0530 Tue, 22 Apr 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446121 Kerala HC allowed writ petition challenging excess input tax credit assessment for 2017-18. Court relied on Circular No. 183/15/2022-GST dated 27.12.2022 addressing difficulties in initial GST implementation years regarding differences between Form GSTR-2A and GSTR-3B due to suppliers declaring wrong recipient GSTIN. Assessment orders dated 14.06.2023 and 16.06.2023 were set aside. Matter remitted to Assessing Authority for fresh consideration of petitioner's input tax credit claim irrespective of Form GSTR-2A discrepancies. Petitioner directed to deposit 10% of assessed amount within fifteen days and appear with supporting documents. Case-Laws GST Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446121