9911796707
TMI Blog2023 (11) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is mismatch in GSTR 2A and GSTR 3B - HELD THAT:- As per the stand of the petitioner/assessee, the tax for which the petitioner claimed input tax credit is reflected in Form GSTR 2A, though with some delay, the claim of the petitioner for input tax credit which has been denied in Exhibit P1 does not appear to be correct. To prove his case, one opportunity is granted to the petitioner to appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble with them. Petitioner also submitted that certain suppliers while uploading the data in GSTR-1, due to certain technical problem in the website, the data was uploaded as 0 tax items. 3. The reply submitted by the petitioner/assessee was not found convincing and satisfactory to drop the proceedings and GST DRC-01A was issued to the petitioner. Thereafter, notice under Section 73 of the State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the input tax credit claimed by the petitioner is truly reflected in GSTR 2A. 5. Learned counsel for the petitioner also placed reliance on the judgment of this Court dated 12.9.2023 in W.P(C). No. 29769 of 2023 , wherein this court held that denial of input tax credit merely on the ground that there is difference between GSTR-2A and GSTR-3B should not be correct, if the assessee, on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the petitioner to appear before the Assessing authority, within seven days from today with all relevant documents. The present writ petition is allowed. Impugned order Exhibit P1 and notice Exhibit P2 are set aside. Petitioner is directed to appear before the assessing authority within seven days from today with all relevant documents and on examination of the documents, if the assessing auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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