https://www.taxtmi.com/caselaws?id=774619 Input tax credit could not be disallowed solely because GSTR-3B did not match GSTR-2A where a binding GST circular prescribed the procedure for dealing with such discrepancies. The Patna HC noted that the circular specifically covered cases where supplies were not reflected in GSTR-2A because the supplier had not filed GSTR-1, despite the recipient filing GSTR-3B, and required the assessing authority to apply the procedure in para 4 before rejecting the claim. The assessment and appellate orders were therefore set aside, and the matter was remitted for fresh consideration in accordance with the circular. en-us Wed, 11 Dec 2024 00:00:00 +0530 Fri, 11 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774619 Input tax credit could not be disallowed solely because GSTR-3B did not match GSTR-2A where a binding GST circular prescribed the procedure for dealing with such discrepancies. The Patna HC noted that the circular specifically covered cases where supplies were not reflected in GSTR-2A because the supplier had not filed GSTR-1, despite the recipient filing GSTR-3B, and required the assessing authority to apply the procedure in para 4 before rejecting the claim. The assessment and appellate orders were therefore set aside, and the matter was remitted for fresh consideration in accordance with the circular. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774619