https://www.taxtmi.com/caselaws?id=449028 HC ruled against petitioner in tax credit dispute. Discrepancies in GSTR 3B and GSTR 2A returns led to denial of input tax credit of Rs.1,24,618.60. Petitioner failed to produce credible documents for inward supplies, breaching burden of proof under CGST Act. Assessment order upheld, with 18% interest imposed. Writ petition dismissed, allowing appeal under Section 107. en-us Tue, 16 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449028 HC ruled against petitioner in tax credit dispute. Discrepancies in GSTR 3B and GSTR 2A returns led to denial of input tax credit of Rs.1,24,618.60. Petitioner failed to produce credible documents for inward supplies, breaching burden of proof under CGST Act. Assessment order upheld, with 18% interest imposed. Writ petition dismissed, allowing appeal under Section 107. Case-Laws GST Tue, 16 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449028