2024 (8) TMI 64

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....oner under the Goods and Services Act for the period from July 2017 to March 2018 was completed in terms of Ext.P1 order rejecting the claim of the petitioner for Input Tax Credit to the tune of Rs.5,10,808.68/-. 2. The learned counsel appearing for the petitioner would submit that in terms of Ext.P2 circular dated 27.12.2022, when there is mismatch in GSTR 2A and GSTR 3B, the officer was require....

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....he documents produced by the petitioner have been considered while completing the assessment in terms of Ext.P1. However, to a question from the Court as to whether the petitioner had been asked to explain the mismatch between GSTR 3B of the supplier and GSTR 2A filed by the petitioner, it is submitted that there is nothing in Ext.P1 assessment order which would indicate that the petitioner had be....