Court Rules Denial of ITC Unjustified; Orders GST Authorities to Review Case Following CBIC Circular Guidelines.

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....Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in possession of a valid tax invoice and payment details to the supplier have been substantiated by producing the tax invoice and the bank statement. - Straight forward denial of credit is not justified - GST authorities directed to decide the matter in view of CBIC circular - HC....