Court Rejects Input Tax Credit Claim Based Solely on Electronic GST Records; Petition Dismissed for Late Filing.

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....Input Tax Credit - Mere reflection of the amounts in the Goods and Service Tax records electronically is not sufficient. If credit is to be allowed and adjusted on such transactions, it would lead to unintended benefits being conferred. - The petitioner has approached this Court long after the expiry of the limitation - petition dismissed. - HC....