CASE LAW
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Particulars |
One liner |
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2024(12)LCX0514 Patna High Court Arcon Project Private Limited |
Mismatch in GSTR filings must be reassessed per CBIC Circular when suppliers delay in invoice reporting is proven. |
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2023(10)LCX0304 Kerala High Court Raju Joseph |
Refer Circular No.183/15/2022-GST to reconsider the claim of ITC in respect of difference between Form GSTR 2A and Form GSTR 3B for the tax period 2017-18. |