TaxTMI 
TaxTMI 
Fresh Opportunity of hearing be granted when guidelines prescribed in Circular relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC has not been complied with
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....resh Opportunity of hearing be granted when guidelines prescribed in Circular relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC has not been complied with<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 22-7-2024<br><br>The Hon'ble Karnataka High Court in the case of R.S. MARKETING AND LOGISTICS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER BENGALURU....
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.... - 2024 (6) TMI 889 - KARNATAKA HIGH COURT, set aside the adjudication order and remanded the matter back for reconsideration wherein the guidelines prescribed in Circular No. 183/15/2022-GST dated December 27, 2022 ("the Circular") relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC has not been complied with. Facts: R.S Marketing and Logistics Private Limited ("the P....
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....etitioner"), filed a writ petition against an order dated May 2, 2023 ("the Impugned Order") passed by the Revenue department ("the Respondent") guidelines prescribed in the Circular relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC Issue: Whether the Petitioner entitled to an opportunity of hearing when the procedure prescribed in the Circular relating to discrepanc....
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....y in Form GSTR-3B and Form GSTR-2A has not been complied with? Held: The Hon'ble Karnataka High court in R.S. MARKETING AND LOGISTICS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER BENGALURU - 2024 (6) TMI 889 - KARNATAKA HIGH COURT held as under: * Noted that, the Circular is made applicable specifically w.r.t. FY 2017-2018 and procedure has been prescribed in case where the ITC claimed is....
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.... less than five lakh rupees. * Opined that, the procedure prescribed in the Circular has not been complied with by the Respondent. * Held that, the Impugned Order is set aside and remitted the matter back for reconsideration. (Author can be reached at [email protected])<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....