https://www.taxtmi.com/caselaws?id=444703 HC allowed the writ petition challenging tax assessment and recovery notices. The court held that denying input tax credit solely based on GSTR 2A and GSTR 3B discrepancies is unsustainable. The Assessing Officer must reexamine the petitioner's evidence and provide an opportunity to substantiate the input tax credit claim, with fresh orders to be passed after comprehensive evaluation. en-us Tue, 19 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444703 HC allowed the writ petition challenging tax assessment and recovery notices. The court held that denying input tax credit solely based on GSTR 2A and GSTR 3B discrepancies is unsustainable. The Assessing Officer must reexamine the petitioner's evidence and provide an opportunity to substantiate the input tax credit claim, with fresh orders to be passed after comprehensive evaluation. Case-Laws GST Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444703