https://www.taxtmi.com/caselaws?id=765627 Input tax credit denial under the Uttar Pradesh GST Act was held to require reconsideration where certificates filed under the applicable circular were on record and undisputed. The court noted that the objection regarding absence of GSTN details was not supported by the certificates, which specifically mentioned those details. On that basis, the impugned orders were set aside and the matter was remanded to the original authority for fresh decision after considering all materials and hearing the stakeholders. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Nov 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765627 Input tax credit denial under the Uttar Pradesh GST Act was held to require reconsideration where certificates filed under the applicable circular were on record and undisputed. The court noted that the objection regarding absence of GSTN details was not supported by the certificates, which specifically mentioned those details. On that basis, the impugned orders were set aside and the matter was remanded to the original authority for fresh decision after considering all materials and hearing the stakeholders. Case-Laws GST Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765627