https://www.taxtmi.com/caselaws?id=789711 Where an alleged mismatch between Form GSTR-3B and Form GSTR-2A is used to sustain a demand for ineligible input tax credit, the prescribed reconciliation procedure must first be followed. The Karnataka High Court found that the non-followance of Circular No. 183/15/2022-GST dated 27.12.2022 was not controverted, and the adjudication order could not stand on that basis. The impugned order and consequential demand were set aside, and the matter was remanded for fresh adjudication from the stage of reply to the show cause notice, with liberty to raise all contentions before the assessing officer. en-us Tue, 24 Mar 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789711 Where an alleged mismatch between Form GSTR-3B and Form GSTR-2A is used to sustain a demand for ineligible input tax credit, the prescribed reconciliation procedure must first be followed. The Karnataka High Court found that the non-followance of Circular No. 183/15/2022-GST dated 27.12.2022 was not controverted, and the adjudication order could not stand on that basis. The impugned order and consequential demand were set aside, and the matter was remanded for fresh adjudication from the stage of reply to the show cause notice, with liberty to raise all contentions before the assessing officer. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789711