Adjudication order set aside due to discrepancy in ITC claims. Circular applies for 2017-18. Matter remitted for fresh consideration.
Case-Laws
GST
The High Court considered the validity of an adjudication order regarding discrepancies in Input Tax Credit (ITC) claimed between GSTR-3B and GSTR-2A. The Court noted the discrepancy and referenced Circular No. 183/15/2022-GST applicable to the financial year 2017-18. The Court found the Circular relevant to the case and set aside the adjudi
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