2024 (1) TMI 377

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....er/S: By Adv Tomson T. Emmanuel For the Respondent/S: Jasmine M.M.-GP JUDGMENT The present writ petition has been filed impugning Ext. P2 assessment order. The petitioner, an assessee under the provisions of the GST / CGST Act, 2017 (the Act for short) had filed GSTR-1 and GSTR-3B returns for the period July 2017 to March 2018 till the financial year 2017-2018 and had claimed input tax credi....

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....)of the Act. 2. Learned counsel for the petitioner submits that petitioner did not have the opportunity of representing this case before the 1st respondent in absence of the notices and initial difficulties in understanding in implementation of the GST, an all together new tax regime. Many like the petitioner did not get access to the GST portal, as a result, the petitioner could not file reply a....

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....f the evidence submitted by the petitioner, the assessing officer is satisfied that the claim is bonafide and genuine, the petitioner should be given input tax credit. 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. The assessing authority is therefore, directed to give an opportunity ....