2026 (6) TMI 1283

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.... that this Hon'ble Court may kindly be pleased to issue a writ, order or direction to: i. Quash the impugned Order dated 15.11.2023 bearing no. bearing no. 17/2023-24/GST/WD2 passed by the 1st Respondent under Section 73(9) of the Central Goods and Services Tax Act, 2017 for the Tax Period 2017-18 (Annexure 'A'); ii. Quash the impugned Summary of the Order in Form GST DRC 07 dated 17.11.2023 bearing reference No. ZD291123023682L, passed by the 1st Respondent under Section 73 of the Central Goods and Services Tax Act, 2017 for the tax period 2017- 18 (Annexure 'A-1'); iii. Quash the impugned Letter dated 14.10.2025 bearing letter no. GEXCOM/SOR/5572/2022-CGST- RANGE-A-WEST-DIV-2-COMMRTE-BENGALUR....

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....espondent, copy of which is produced at Annexure-A. 2. It is the case of the petitioner that there were certain discrepancies between the ITC claimed as per GSTR-3B and GSTR 2A and noticing such discrepancies, the Authority has adjudicated and directed excess claim of ITC to be reversed. 3. It is the case of the petitioner that they were not given sufficient opportunity to explain the discrepancies. However, it is submitted that irrespective of the stand taken by the assessee, in light of the Circular No. 183/15/2022-GST dated 27.12.2022 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing, wherever there is discrepancy in GSTR-3B and GSTR-2A, procedure is prescribed and in terms of the said procedure....

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....s the financial year 2017-18 and 2018-19. If that were to be so, the adjudicating authority ought to have taken note of the Circular irrespective of whether the petitioner had raised such contention 7. Accordingly, this Court is of the prima facie view that the Circular is applicable to the present facts and on such ground, the adjudication order is set aside. Insofar as the contention of counsel for revenue that the applicability of the circular may also depend on the facts of the case, the said aspect is left open to be decided upon remand. The order of sending the matter back to the authority is being passed also keeping in mind the request of the petitioner to be given one more opportunity to put forth their case before the Aut....