Input Tax Credit can't be denied for declaration of wrong GSTIN without giving relief as per Circular No. 183
Last updated: 07 October 2023
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. [WPA/2146/2023 dated September 18, 2023] directed the Revenue Department to hear the appeal afresh as the benefit of Input Tax Credit ("ITC") was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A in accordance with Circular No. 183/15/2022-GST dated December 27, 2022.
Citation :
WPA/2146/2023 dated September 18, 2023
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Bimal Jain
Published in GST
Views : 346
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