Quashed ITC denial order for dual GSTIN against single PAN; ITC adjustment allowed as per Circular 183/15/2022.
Case-Laws
GST
High Court quashed order denying adjustment of Input Tax Credit appearing in GSTR-2A due to issuance of two GSTINs against one PAN. Circular No.183/15/2022-GST applied, aligning with previous judgments allowing benefit of circulars issued during pendency of appeals. Joint Commissioner directed to pass fresh order in line with the circular, allowing adjustment of
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