https://www.taxtmi.com/caselaws?id=776588 The HC set aside the impugned assessments reversing input tax credit (ITC) due to mismatches between Forms GSTR 2A and GSTR 3B, recognizing that GSTR 3B was initially a temporary summary return without invoice-level details. The court noted the non-operational status of GSTR 2 and 3 and referenced SC precedent affirming that ITC remains intact in the electronic credit ledger despite discrepancies. The HC held that claim of ITC is subject to compliance with amended Section 16(2) clauses. The writ petitions were disposed of with directions to the tax authorities to reconsider ITC claims per relevant circulars and statutory amendments, allowing petitioners a reasonable hearing within four months from the web copy upload, without awaiting certified copies. en-us Tue, 17 Jun 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776588 The HC set aside the impugned assessments reversing input tax credit (ITC) due to mismatches between Forms GSTR 2A and GSTR 3B, recognizing that GSTR 3B was initially a temporary summary return without invoice-level details. The court noted the non-operational status of GSTR 2 and 3 and referenced SC precedent affirming that ITC remains intact in the electronic credit ledger despite discrepancies. The HC held that claim of ITC is subject to compliance with amended Section 16(2) clauses. The writ petitions were disposed of with directions to the tax authorities to reconsider ITC claims per relevant circulars and statutory amendments, allowing petitioners a reasonable hearing within four months from the web copy upload, without awaiting certified copies. Case-Laws GST Tue, 17 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776588