2023 (10) TMI 98

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9-9-2023<br>WP(C) NO. 30660 OF 2023 - -<br>GST<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioners : By Advs. Rajesh Nambiar; Sindhu K. Nambiar For the Respondent : Reshmita Ramachandran-GP JUDGMENT The present writ petition has been filed, impugning Ext. P1 assessment order and Ext. P2 recovery notice dated 28.12.2021 and 02.09.2023, respectively. The petitioner claims in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot be denied merely on the difference of GSTR 2A and 3B. 3. Paragraph 8 of Diya Agencies v. The State Tax Officer Judgment dated 12.09.2023 in WPC 29769/2023, of this Court would read as under: "8. In view thereof, I find that the impugned Exhibit P-1 assessment order so far denial of the input tax credit to the petitioner is not sustainable, and the matter is remanded back to the Assessing ....