https://www.taxtmi.com/caselaws?id=759237 The writ appeal concerned whether a writ petition dismissal should be interfered with in light of Circular No. 183/15/2022-GST dated 27.12.2022 on mismatches between input tax credit shown in FORM GSTR-3B and FORM GSTR-2A. The Court noted that the assessment order had been passed when Section 42 of the CGST Act, 2017 was still in force, but that provision was later omitted and the subsequent circular prescribed the manner of dealing with such differences, including supplier certification or, above the specified limit, certification by a Chartered Accountant or Cost Accountant with UDIN. The impugned order was quashed and the matter was remitted to the assessing authority for fresh consideration under the circular. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759237 The writ appeal concerned whether a writ petition dismissal should be interfered with in light of Circular No. 183/15/2022-GST dated 27.12.2022 on mismatches between input tax credit shown in FORM GSTR-3B and FORM GSTR-2A. The Court noted that the assessment order had been passed when Section 42 of the CGST Act, 2017 was still in force, but that provision was later omitted and the subsequent circular prescribed the manner of dealing with such differences, including supplier certification or, above the specified limit, certification by a Chartered Accountant or Cost Accountant with UDIN. The impugned order was quashed and the matter was remitted to the assessing authority for fresh consideration under the circular. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759237