https://www.taxtmi.com/caselaws?id=754941 For initial GST years, Circular No. 183/15/2022-GST permits the proper officer, where input tax credit claimed in Form GSTR-3B does not match Form GSTR-2A within the prescribed monetary limit, to seek a supplier's certificate confirming supply and tax payment. In light of this circular and the petitioner's invoices, tax payment records and other supporting materials, the Kerala HC held that the assessment could not be sustained without reconsidering the ITC claim. The matter was remanded to the assessing authority for fresh consideration after examining the circular and any additional documents produced by the petitioner. en-us Wed, 07 Feb 2024 00:00:00 +0530 Wed, 07 May 2025 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754941 For initial GST years, Circular No. 183/15/2022-GST permits the proper officer, where input tax credit claimed in Form GSTR-3B does not match Form GSTR-2A within the prescribed monetary limit, to seek a supplier's certificate confirming supply and tax payment. In light of this circular and the petitioner's invoices, tax payment records and other supporting materials, the Kerala HC held that the assessment could not be sustained without reconsidering the ITC claim. The matter was remanded to the assessing authority for fresh consideration after examining the circular and any additional documents produced by the petitioner. Case-Laws GST Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754941