Opportunity to Address Input Tax Credit Issue Amid Electronic Submission Challenges.

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....Validity of SCN - In the present case, the petitioner has not been deprived from availing the input tax credit as of now, but the show cause notice has been issued granting opportunity. So, at this stage, it cannot be said that as a consequence of not submitting Form GST ITC-02 electronically, the petitioner has been deprived of the claim of input tax credit. - Petitioner to approach GST authorities - Writ petition dismissed - HC....