https://www.taxtmi.com/caselaws?id=757982 Integrated Goods and Services Tax credit could not be finally denied where the tax paid on imported goods and the availability of input tax credit were not disputed, and the omission in GSTR-3B was stated to be inadvertent. The court set aside the rejection order because the supporting bills of entry had not been fully considered and the petitioner was entitled to produce those records. The matter was remanded for fresh decision on merits after receipt of the bills of entry and grant of a personal hearing. en-us Wed, 21 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757982 Integrated Goods and Services Tax credit could not be finally denied where the tax paid on imported goods and the availability of input tax credit were not disputed, and the omission in GSTR-3B was stated to be inadvertent. The court set aside the rejection order because the supporting bills of entry had not been fully considered and the petitioner was entitled to produce those records. The matter was remanded for fresh decision on merits after receipt of the bills of entry and grant of a personal hearing. Case-Laws GST Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757982