https://www.taxtmi.com/caselaws?id=802180 Input tax credit mismatches for FY 2017-18 and FY 2018-19 are covered by the instructions in Circular No. 183/15/2022-GST where adjudication or appellate proceedings remain pending. For the FY 2017-18 mismatch between FORM GSTR-3B and FORM GSTR-2A, additional supplier-return records require fresh consideration under the Circular, observing the principles of natural justice. Both sides agreed to fresh consideration and verification of the additional records. en-us Fri, 30 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802180 Input tax credit mismatches for FY 2017-18 and FY 2018-19 are covered by the instructions in Circular No. 183/15/2022-GST where adjudication or appellate proceedings remain pending. For the FY 2017-18 mismatch between FORM GSTR-3B and FORM GSTR-2A, additional supplier-return records require fresh consideration under the Circular, observing the principles of natural justice. Both sides agreed to fresh consideration and verification of the additional records. Case-Laws GST Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802180