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2024 (7) TMI 611 - HC - GSTChallenge to assessment order - variations between the input tax credit availed by the petitioner in Form GSTR-3B and the auto-populated input tax credit in Form GSTR-2A - HELD THAT - This Writ Petition is disposed of by setting aside the impugned order and the case is remitted back to the respondent to pass suitable orders by applying the Circular to the facts of the case as well although the Circular states that it is applicable only where the proceedings are pending. This exercise shall be carried out by the respondent within a period of 60 days from the date of receipt of a copy of this order. Petition disposed off.
Issues:
Challenge to Order-In-Original for Assessment Year 2017-2018 based on GST discrepancies. Analysis: The petitioner challenged the Order-In-Original No.01/2022 dated 13.12.2022 passed by the respondent for the Assessment Year 2017-2018. The dispute arose due to variations between input tax credit availed by the petitioner in Form GSTR-3B and auto-populated input tax credit in Form GSTR-2A. The Board issued Circular No.183/15/2022-GST on 27.12.2022, requiring certification from Chartered Accountants or Cost Accountants in cases where the ITC difference exceeds Rs 5 lakh. The Circular's application was limited to ongoing proceedings for FY 2017-18 and 2018-19 with pending adjudication or appeal proceedings. In similar cases, the Court had set aside Assessment Orders and remitted them back to the Assessing Officer for fresh orders. Consequently, the present Writ Petition was disposed of by setting aside the impugned order and remitting the case back to the respondent for reconsideration within 60 days. The petitioner was allowed to make additional submissions along with the required Certificate as per the Circular. The judgment emphasized applying the Circular to the case despite its limitation to pending proceedings for FY 2017-18 and 2018-19. In conclusion, the Writ Petition was disposed of with the mentioned directions, and no costs were awarded. The connected Miscellaneous Petition was closed accordingly. The judgment focused on ensuring compliance with the Circular's requirements in re-evaluating the petitioner's case regarding the GST discrepancies for the specified Assessment Year.
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