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
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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Bimal Jain
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