The HC set aside the impugned assessment orders reversing ITC...

The HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form GSTR-3B was initially a provisional return and later regularized, with the automated reconciliation system envisaged under Sections 37 to 39 being discontinued. The Court held that non-operability of statutory forms GSTR 2 and 3 does not preclude ITC claims, referencing the apex court's ruling affirming the integrity of the electronic credit ledger. It was noted that ITC entitlement is contingent upon compliance with the amended Section 16(2)(aa) provisions. The HC disposed of the writ petitions, directing the tax authority to reconsider ITC claims per relevant circulars and statutory amendments, granting petitioners a reasonable hearing opportunity within four months from web copy upload, without awaiting certified copies.