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Rahul Kumar Dwivedi-vs-M/s. Shri Shyam Kripa Associates-2026-juristway.com-3038-GSTAT(Agra)-GST
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2026-juristway.com-3038-GSTAT(Agra)-GSTRahul Kumar Dwivedi v M/s. Shri Shyam Kripa Associates
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TreatmentNot yet cited by a later judgment
2026-juristway.com-3038-GSTAT(Agra)-GST

Rahul Kumar Dwivedi

versus

M/s. Shri Shyam Kripa Associates

Court - Bench
GST Appellate Tribunal (GSTAT) - Agra
Date of Judgment
16 October 2026
Judges
Mr. Ajeet Singh, Member (Judicial), Mr. Vivek Kumar, Member (Technical)
Case Number
APL/25/AGR/2026
Advocate (Petitioner)
Sh. Mukesh Kumar, Authorized Representative
Advocate (Respondent)
Sh. Gagan Baghel - Advocate
Quick ref
Takeaway

ITC — Deferred ITC — Section 16(5) — GSTR-2A vs. GSTR-3B mismatch — Banking services not blocked under Section 17(5) — GSTAT Agra dismissed the Revenue's appeal, holding that under the retrospectively inserted Section 16(5) of the CGST Act (Finance Act, 2024), the taxpayer was entitled to claim deferred ITC for FY 2017-18 in FY 2019-20 if claimed before 30.11.2021, that GSTR-2A/GSTR-3B mismatches are reconciliation issues per CBIC Circular Nos. 183/15/2022 and 193/05/2023, and that ITC on banking services from Oriental Bank of Commerce is not restricted under Section 17(5).

Digest & Analysis
Litigation Digest

In Rahul Kumar Dwivedi v. M/s. Shri Shyam Kripa Associates, 2026-juristway.com-3038-GSTAT(Agra)-GST, where the Revenue appealed against the OIA dated 13.06.2025 which had set aside the demand of excess ITC of ₹20,81,660/- and disallowed banking ITC of ₹9,184.92/- under Section 73, the Tribunal held that the taxpayer was entitled to claim deferred ITC for FY 2017-18 in FY 2019-20 under the retrospectively inserted Section 16(5) of the CGST Act (per A2Z Infra Engineering Ltd., Sikkim HC), that the GSTR-2A/GSTR-3B mismatch was a reconciliation issue as clarified in CBIC Circular Nos. 183/15/2022-GST and 193/05/2023-GST, and that Section 17(5) does not bar ITC on banking services received in furtherance of business, thereby dismissing the Revenue's appeal.

Full Text
Judgment & Order
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