ITC Denial Set Aside Because Circular 183 Covers GSTR-3B vs GSTR-2A Mismatch

Karibasappa Durgappa Hadagali Vs Additional Commissioner (Karnataka High Court)

The Karnataka High Court partly allowed a writ petition challenging adjudication and appellate orders that had denied input tax credit (ITC) due to mismatch between GSTR-3B and GSTR-2A. The petitioner sought quashing of the adjudication order dated 07.12.2023 and the order-in-appeal dated 29.03.2025, contending that the issue was already covered by an earlier judgment of a Co-ordinate Bench of the same Court.

The petitioner relied on the Co-ordinate Bench decision rendered on 06.

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