https://www.taxtmi.com/highlights?id=62501 Input Tax Credit - Mere reflection of the amounts in the Goods and Service Tax records electronically is not sufficient. If credit is to be allowed and adjusted on such transactions, it would lead to unintended benefits being conferred. - The petitioner has approached this Court long after the expiry of the limitation - petition dismissed. - HC en-us Thu, 17 Mar 2022 13:10:59 +0530 Thu, 17 Mar 2022 13:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62501 Input Tax Credit - Mere reflection of the amounts in the Goods and Service Tax records electronically is not sufficient. If credit is to be allowed and adjusted on such transactions, it would lead to unintended benefits being conferred. - The petitioner has approached this Court long after the expiry of the limitation - petition dismissed. - HC Highlights GST Thu, 17 Mar 2022 13:10:59 +0530 https://www.taxtmi.com/highlights?id=62501