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    <title>2024 (8) TMI 64 - KERALA HIGH COURT</title>
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    <description>HC ruled in favor of petitioner, setting aside the rejection of Input Tax Credit claim of Rs.5,10,808.68. The court found the assessment order deficient as it did not request explanation for GSTR 2A and GSTR 3B mismatch. Directed respondent to review petitioner&#039;s rectification application with proper opportunity to present supporting documents, in compliance with GST circular guidelines.</description>
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      <description>HC ruled in favor of petitioner, setting aside the rejection of Input Tax Credit claim of Rs.5,10,808.68. The court found the assessment order deficient as it did not request explanation for GSTR 2A and GSTR 3B mismatch. Directed respondent to review petitioner&#039;s rectification application with proper opportunity to present supporting documents, in compliance with GST circular guidelines.</description>
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