https://www.taxtmi.com/article/detailed?id=12807 The court found that the departmental Circular prescribing reconciliation of Form GSTR-3B and Form GSTR-2A for claiming Input Tax Credit applied to the matter, that the prescribed procedure and opportunity to be heard were not complied with by the revenue authority, and directed reconsideration consistent with the Circular's procedural framework. en-us Mon, 22 Jul 2024 12:49:45 +0530 Mon, 22 Jul 2024 12:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12807 The court found that the departmental Circular prescribing reconciliation of Form GSTR-3B and Form GSTR-2A for claiming Input Tax Credit applied to the matter, that the prescribed procedure and opportunity to be heard were not complied with by the revenue authority, and directed reconsideration consistent with the Circular's procedural framework. Articles Goods and Services Tax - GST Mon, 22 Jul 2024 12:49:45 +0530 https://www.taxtmi.com/article/detailed?id=12807