ITC cannot Be denied for Wrong GSTIN declaration Without Relief as per Circular No. 183

Makhan Lal Sarkar And Anr. Vs Assistant Commissioner of Revenue (Calcutta High Court) The Hon’ble Calcutta High Court in M/s. Makhan Lal Sarkar and anrs. vs. the Assistant Commissioner of Revenue, State Tax B.I. and Ors. [WPA/2146/2023 dated September 18, 2023] directed the Revenue Department to hear the appeal afresh as the benefit of Input Tax Credit (“ITC”) was denied due to a mismatch of ITC claimed in Form GSTR-3B and that reflected in Form GSTR-2A in accordance with Circular No. 183/15/2022-GST dated December 27, 2022. Facts: M/s. Makhan Lal Sarkar (“the Petitioner”) is a regis...