TaxTMI 
TaxTMI 
2023 (11) TMI 1012
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.....2023, respectively. 2. The petitioner is a registered dealer under the provisions of Central Goods and Services Tax (CGST) Act as well as the State Goods and Services Tax (SGST) Act. On a perusal of the records in the writ petition, it appears that the only ground on which the petitioner has been said to have availed excess input tax credit is the difference between Form GSTR 2A and Form GSTR 3B for the tax period 2017-18. 3. The Learned Counsel for the petitioner submits that the Government of India, Department of Revenue, Central Goods Indirect Tax and Customs considered the difficulties faced by the assessees in the initial year in respect of difference in input tax availed in Form GSTR-3B as compared to that received in form GSTR 2A ....
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.... section 17 or section 18 of CGST Act and also whether the said input tax credit has been availed within the time period specified under sub-section (4) of section 16 of CGST Act. 4.1 In order to verify the condition of clause (c) of sub-section (2) of Section 16 of CGST Act that tax on the said supply has been paid by the supplier, the following action may be taken by the proper officer: 4.1.1 In case, where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs 5 lakh, the proper officer shall ask the registered person to produce a certificate for the concerned supplier from the Chartered Accountant (CA) or the Cost Ac....
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....ragraph 5 of the Circular also clarifies that the Circular would be applicable in respect of bona fide errors committed in reporting during financial years 2017-18 and 2018-19 and the guidelines issued for reconciliation of the input tax credit claimed in Form GSTR -3B and Form GSTR - 2 and as reflected in Form GSTR - 2A are clarificatory in nature and may be applied to the facts and circumstances of each case. 3.3 Learned Counsel for the petitioner has also placed reliance on the Judgment of this Court in the case of Diya Agencies v. State of Kerala Judgment dated 12.09.2023 in W.P.(C) No. 29769/2023 wherein paragraph 8 of the Judgment reads as under: "8. In view thereof, I find that the impugned Exhibit P-1 assessment order so fa....