Grant Hearing if Circular on GSTR-3B & 2A discrepancies for ITC Claims Not Followed

R.S Marketing and Logistics Private Limited Vs Commercial Tax Officer (Karnataka High Court)

Fresh Opportunity of hearing be granted when guidelines prescribed in Circular relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC has not been complied with

The Hon’ble Karnataka High Court in the case of R.S Marketing and Logistics Private Ltd. v. Commercial Tax Officer [W.P No. 7295 of 2024 dated June 05, 2024], set aside the adjudication order and remanded the matter back for reconsideration wherein the guidelines prescribed in Circular No.183/15/2022-GST dated 27.12.2022  (“the Circular”) relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC has not been complied with.

Facts:

R.S Marketing and Logistics Private Limited (“the Petitioner”), filed a writ petition against an order dated May 2, 2023 (“the Impugned Order”) passed by the Revenue department (“the Respondent”) guidelines prescribed in the Circular relating to discrepancies in Form GSTR-3B and Form GSTR-2A for claiming of ITC

Please become a Premium member. If you are already a Premium member, login here to access the full content.