https://www.taxtmi.com/caselaws?id=755391 Madras HC dealt with reversal of input tax credit based on a mismatch between GSTR-3B and GSTR-2A. A subsequent GST circular laid down a verification procedure for such ITC differences under Section 16(2)(c) of the CGST Act, 2017, including the requirement of supporting certificates depending on the quantum of mismatch, and it stated that the procedure would apply to pending adjudication and appeal proceedings. Because the impugned assessment order had not been considered in the light of that circular, it was set aside and the matter was remitted for fresh orders after applying the circular to the facts. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755391 Madras HC dealt with reversal of input tax credit based on a mismatch between GSTR-3B and GSTR-2A. A subsequent GST circular laid down a verification procedure for such ITC differences under Section 16(2)(c) of the CGST Act, 2017, including the requirement of supporting certificates depending on the quantum of mismatch, and it stated that the procedure would apply to pending adjudication and appeal proceedings. Because the impugned assessment order had not been considered in the light of that circular, it was set aside and the matter was remitted for fresh orders after applying the circular to the facts. Case-Laws GST Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755391