High Court Orders Reconsideration of ITC Transfer Case Due to Incorrect Form Usage; Rejection Deemed Unjustifiable.

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....Recovery of input tax credit - Transfer of unutilized ITC from one entity to another - Demand confirmed on the ground that the transfer of the said ITC has been accepted and availed by the petitioner through Form GST-33 instead of GST ITC-02 - Orde of rejection cannot be justified - Matter restored back for reconsideration - HC....