The dispute involved ITC denial due to mismatch between GSTR-3B and GSTR-2A. The Court quashed the orders and held that authorities must apply Circular 183 and re-decide the ...
4don MSN
'Nobody talks about GSTR-9 till a notice hits': CA flags risks for overlooking GSTR-9 filing
The GST annual return, GSTR-9, is rarely discussed until a tax notice lands in a taxpayer’s inbox. With the December 31 ...
The dispute concerned reversal of ITC based solely on mismatch between GSTR-2A and GSTR-3B. The High Court held that failure to consider the CBIC Circular prescribing the procedure vitiated the order ...
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