https://www.taxtmi.com/caselaws?id=447774 The High Court declined to decide the Input Tax Credit dispute on merits because the controversy turned on factual ascertainment, including whether the principal supplier uploaded bills in GSTR Form A under B2C and whether those entries were reflected on the State GST portal. Applying judicial restraint under Article 226, the Court directed the appellate authority to reconsider the petitioner's claim for ITC and related benefits after granting a hearing, permitting production of supporting documents, and recording reasons in a speaking order. The petitioner was directed to approach the appellate authority within two weeks, and the authority was asked to decide the matter expeditiously. en-us Fri, 29 Dec 2023 00:00:00 +0530 Fri, 25 Apr 2025 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447774 The High Court declined to decide the Input Tax Credit dispute on merits because the controversy turned on factual ascertainment, including whether the principal supplier uploaded bills in GSTR Form A under B2C and whether those entries were reflected on the State GST portal. Applying judicial restraint under Article 226, the Court directed the appellate authority to reconsider the petitioner's claim for ITC and related benefits after granting a hearing, permitting production of supporting documents, and recording reasons in a speaking order. The petitioner was directed to approach the appellate authority within two weeks, and the authority was asked to decide the matter expeditiously. Case-Laws GST Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447774