Adjudication order set aside due to discrepancy in ITC claims. Circular applies for 2017-18. Matter remitted for fresh consideration.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court considered the validity of an adjudication order regarding discrepancies in Input Tax Credit (ITC) claimed between GSTR-3B and GSTR-2A. The Court noted the discrepancy and referenced Circular No. 183/15/2022-GST applicable to the financial year 2017-18. The Court found the Circular relevant to the case and set aside the adjudication order. The Court left open the possibility of the Circular's applicability depending on the case's facts. The matter was remitted for fresh consideration, granting the petitioner another opportunity to present their case before the Authority. The petition was disposed of by remand.....