The Court held that an adjudication based solely on GSTR-3B and GSTR-2A mismatch cannot stand when the prescribed procedure under Circular 183/15/2022-GST is not followed. The matter was remanded for ...
The Court quashed the adjudication and appellate orders after finding that the prescribed Circular on GSTR-3B and GSTR-2A discrepancies was not followed. The matter was remanded for fresh ...