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

Last updated: 19 July 2024

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The Karnataka High Court has overturned a revenue department order concerning discrepancies between GSTR-3B and GSTR-2A for Input Tax Credit (ITC) claims. The court found that the department failed to follow the procedures outlined in Circular No. 183/15/2022-GST. Consequently, the matter has been sent back for reconsideration, allowing the taxpayer an opportunity to be heard.

Court :
Karnataka High Court

Brief :
The Hon'ble Karnataka High Court in the case of R.S Marketing and Logistics Private Ltd. v. Commercial Tax Officer [W.P No. 7295 of 2024 dated June 05, 2024], 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.

Citation :
W.P No. 7295 of 2024 dated June 05, 2024

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Attached File : 671907_5713_r_s_marketing_and_logistics_private_ltd_.pdf

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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