https://www.taxtmi.com/caselaws?id=756436 Dispute concerns denial of input tax credit claimed in GSTR 3B due to mismatch with auto populated GSTR 2A and the permissible reconciliation under Rule 36(4). The legal question was whether the pre amendment 20% tolerance (later reduced) governed assessment for the year in question and whether denial without supplier certification was lawful. The impugned assessment order was set aside because the amended Rule 36(4) and Notification No. 49/2019-Central Tax alter permissible credit reconciliation; the matter was remitted for fresh assessment in accordance with the amended provision. All recovery proceedings are stayed pending fresh orders to be completed within six weeks; writ petition allowed without costs. en-us Mon, 15 Jul 2024 00:00:00 +0530 Thu, 12 Feb 2026 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756436 Dispute concerns denial of input tax credit claimed in GSTR 3B due to mismatch with auto populated GSTR 2A and the permissible reconciliation under Rule 36(4). The legal question was whether the pre amendment 20% tolerance (later reduced) governed assessment for the year in question and whether denial without supplier certification was lawful. The impugned assessment order was set aside because the amended Rule 36(4) and Notification No. 49/2019-Central Tax alter permissible credit reconciliation; the matter was remitted for fresh assessment in accordance with the amended provision. All recovery proceedings are stayed pending fresh orders to be completed within six weeks; writ petition allowed without costs. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756436