Court Quashes Rejection of ITC Claim Due to GSTR-3B Omission; Case Remanded for Further Review with New Evidence Submission.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks.....