Court Rules ITC Denial Based Solely on Absence in Form GSTR-2A Insufficient; Case Sent for Reassessment.

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....Denial of benefit of ITC which was not reflected in GSTR 2A - Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit. - Matter restored back for fresh adjudication - HC....