https://www.taxtmi.com/caselaws?id=754282 Binding procedural guidance governed adjudication of input tax credit reversals based on mismatch between GSTR-3B and GSTR-2A for the relevant financial year. The High Court held that the adjudicating authority should have considered Circular No. 183/15/2022-GST, which prescribed the procedure for handling such discrepancies in pending matters, even if the assessee had not expressly relied on it. The order disallowing credit was therefore set aside and the matter remitted for fresh consideration, with the petitioner to be given an opportunity to participate further. The Court left open the question whether the circular's applicability depends on the facts of each case. en-us Wed, 05 Jun 2024 00:00:00 +0530 Mon, 05 May 2025 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754282 Binding procedural guidance governed adjudication of input tax credit reversals based on mismatch between GSTR-3B and GSTR-2A for the relevant financial year. The High Court held that the adjudicating authority should have considered Circular No. 183/15/2022-GST, which prescribed the procedure for handling such discrepancies in pending matters, even if the assessee had not expressly relied on it. The order disallowing credit was therefore set aside and the matter remitted for fresh consideration, with the petitioner to be given an opportunity to participate further. The Court left open the question whether the circular's applicability depends on the facts of each case. Case-Laws GST Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754282