https://www.taxtmi.com/caselaws?id=759239 HC allowed petition challenging non-adjustment of ITC in GSTR-2A where petitioner was issued two different GSTIN against single PAN. Court applied Circular No.183/15/2022-GST and followed precedent from similar factual case holding that benefit of circular issued during pendency of appeal cannot be denied to assessee. Impugned order dated December 22, 2023 was quashed and set aside. Joint Commissioner directed to pass fresh order in terms of the circular. Petition allowed. en-us Wed, 18 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759239 HC allowed petition challenging non-adjustment of ITC in GSTR-2A where petitioner was issued two different GSTIN against single PAN. Court applied Circular No.183/15/2022-GST and followed precedent from similar factual case holding that benefit of circular issued during pendency of appeal cannot be denied to assessee. Impugned order dated December 22, 2023 was quashed and set aside. Joint Commissioner directed to pass fresh order in terms of the circular. Petition allowed. Case-Laws GST Wed, 18 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759239