9911796707
TMI Blog2024 (8) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment order to the extent it denies Input Tax Credit of Rs.5,10,808.68/- owing to the alleged mismatch between GSTR 2A and GSTR 3B of the supplier will stand set aside. Since Ext.P1 covers other issues also, it is made clear that Ext.P1 is interfered with only to the extent that it denies Input Tax Credit and all other issues as determined by Ext.P1 will continue to operate. Therefore, this w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the tune of Rs.5,10,808.68/-. 2. The learned counsel appearing for the petitioner would submit that in terms of Ext.P2 circular dated 27.12.2022, when there is mismatch in GSTR 2A and GSTR 3B, the officer was required to ask the claimant (the petitioner) to produce a certificate from the concerned supplier to the effect that the supplies have actually been made by him and the tax on such supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been asked to explain the mismatch between GSTR 3B of the supplier and GSTR 2A filed by the petitioner, it is submitted that there is nothing in Ext.P1 assessment order which would indicate that the petitioner had been called upon to provide its explanation regarding the mismatch. 4. Having heard the learned counsel for the petitioner and the learned Government Pleader and considering the terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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