🏛️ Patna High Court Grants Relief: ITC Denial Due to GSTR-2A Mismatch Set Aside! ⚖️
Issue: Denial of Input Tax Credit (ITC) due to a mismatch between GSTR-2A and GSTR-3B, caused by the supplier's failure to reflect the tax payment in GSTR-1.
🔹 Contention: The petitioner argued that the supplier's lapse should not penalize them as the tax was already paid.
Court’s Direction 🧑⚖️:
• The assessment order was set aside.
• Case remanded for reconsideration in line with CBIC Circular (27.12.2022).
• Circular prescribes a procedure when GSTR-1 is not filed, but GSTR-3B is.
🔹 Outcome 🎯: As the supplier has now filed GSTR-3B, ITC claimed by the petitioner must be reassessed accordingly.
Final Verdict: Relief granted ✅, and the writ petition is disposed of.
Title: M/s ARCON PROJECT PVT LTD Vs THE STATE OF BIHAR
Court: Patna High Court
Citation: Civil Writ Jurisdiction Case No. 18672 of 2024
Dated: 11-Dec-2024