High Court sets aside order; procedural error found in denying Input Tax Credit u/s 16(2)(c) of CGST Act.

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....Eligibility and conditions for taking Input Tax Credit (ITC) - Section 16(2)(c) of CGST Act - no tax had been remitted by the suppliers, since GSTR 3B had not filed by them - admittedly, there has been no opportunity granted to the petitioner prior to the passing of impugned order dated 20.01.2023 and this is a fatal flaw. Order dated 20.01.2023 is set aside. - HC....