Circular 183 Applies to 2017-18 ITC Mismatch Appeals Pending Before Tribunal: GSTAT Thiruvananthapuram

In two appeals, the GST Appellate Tribunal’s Thiruvananthapuram Bench remanded GSTR‑2A mismatch demands for 2017-18 to the first appellate authority to reconsider supplier-error evidence under Circular No. 183/15/2022-GST.

The GST Appellate Tribunal, Thiruvananthapuram, has held that disputes over input tax credit (ITC) claimed in GSTR‑3B in excess of GSTR‑2A for 2017-18 are covered by Circular No. 183/15/2022-GST dated 27 Dec 2022 where appeal proceedings are still pending, and remanded two such matters for fresh consideration. The Bench of Subramanya Rayaprol, Vice President, and Ramamoorthi Sriram, Member (Technical), who wrote both orders, relied on paragraph 6 of the circular, which applies its instructions to 2017-18 and 2018-19 cases where adjudication or appeal proceedings are still pending [Arathy Mobiles v. Commissioner of State Taxes Keralam State, 2026-juristway.com-3220-GSTAT(Thiruvananthapuram)-GST; Rupesh & Company v. Commissioner of State Taxes Keralam State, 2026-juristway.com-3221-GSTAT(Thiruvananthapuram)-GST].

Arathy Mobiles. A mobile phone dealer’s ITC was denied in an order under Section 73(9) because its supplier, Red Marketing, had quoted another taxpayer’s GSTIN in its GSTR‑1. The Bench noted that the circular could not have been applied earlier, as it was issued after the adjudication of 7 Feb 2022 and the first appeal of 22 Nov 2022. With the appellant producing the documents the circular requires and the Revenue consenting, the matter was sent back.

Rupesh & Company. An iron and steel dealer contested the part of a demand confirmed in first appeal, including credit of ₹71,157 each under CGST and SGST on purchases from Giant Steels. It sought to place the supplier’s GSTR‑1, GSTR‑3B and portal comparison on record as additional evidence that tax had been paid. The Revenue again did not object to a remand.

In both cases, the orders-in-appeal were set aside and the matters remanded to the first appellate authority. It must decide afresh in terms of the circular, after following the principles of natural justice, within three months of the order being uploaded on the GSTAT portal.

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