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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 |
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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 |
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The Hon’ble Karnataka High Court in the case of R.S. MARKETING AND LOGISTICS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER BENGALURU - 2024 (6) TMI 889 - KARNATAKA HIGH COURT, 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. Facts: R.S Marketing and Logistics Private Limited (“the Petitioner”), filed a writ petition against an order dated May 2, 2023 (“the Impugned Order”) passed by the Revenue department (“the Respondent”) guidelines prescribed in the Circular relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC Issue: Whether the Petitioner entitled to an opportunity of hearing when the procedure prescribed in the Circular relating to discrepancy in Form GSTR-3B and Form GSTR-2A has not been complied with? Held: The Hon’ble Karnataka High court in R.S. MARKETING AND LOGISTICS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER BENGALURU - 2024 (6) TMI 889 - KARNATAKA HIGH COURT held as under:
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By: CA Bimal Jain - July 22, 2024
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