9911796707
TMI Blog2024 (6) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it is to be noticed that the table enclosed in the adjudication order would indicate that there is discrepancy between the ITC claimed as per GSTR-3B and GSTR-2A. The Authority has disallowed such claim only on the ground of discrepancy. It must be noticed that Circular No. 183/15/2022-GST dated 27.12.2022 is made applicable specifically with respect to the financial year 2017-18 as is the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has filed the present petition seeking for setting aside of the order of adjudication bearing Reference No. CTO/LGSTO-51/LR/D R-04/2023-24 dated 02.05.2023 passed by the respondent, copy of which is produced at Annexure-A. 2. It is the case of the petitioner that there were certain discrepancies between the ITC claimed as per GSTR-3B and GSTR-2A and noticing such discrepancies, the Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sri. K. Hemakumar, learned Additional Government Advocate appearing for the Revenue submits that despite the reasonable opportunity being granted, the same has not been availed as is clear from the impugned order. It is further submitted that insofar as the Circular relied upon by the petitioner, the same was not relied upon in the adjudication proceedings. 5. Heard both sides. 6. For the limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al year 2017-18 and 2018-19. If that were to be so, the adjudicating authority ought to have taken note of the Circular irrespective of whether the petitioner had raised such contention. 7. Accordingly, this Court is of the prima facie view that the Circular is applicable to the present facts and on such ground, the adjudication order is set aside. In so far as the contention of counsel for revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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