9911796707
TMI Blog2024 (7) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n account of the 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. After the impugned order was passed on 13.12.2022, the Board has issued Circular No.183/15/2022-GST [F.No.CBIC-20001/2/2022-GST] dated 27.12.2022. Relevant portion of the said Circular reads as under:- 4.1 In order to verify the condition of cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or CMA shall contain UDIN. UDIN of the certificate issued by CAs can be verified from ICAI website https://udin.icai.org/search-udin and that issued by CMAs can be verified from ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx. 4.1.2 In cases, where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the similar case, this Court has already set aside the Assessment Orders and remitted the case back to the Assessing Officer to pass fresh orders, in the following three cases:- Sl. No. W.P.(MD) No. Name of the Parties Date of the order 1 2203/2023 M/s.Atchaya Agencies Vs. The Superintendent of CGST Central Excise, Aruppukottai Range 03.02.2023 2 1704/2023 M/s.Benit Co. Electronics (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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