2024 (5) TMI 1189

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..... Parveen Kumar Gambhir, Mr. Rakesh Kumar & Mr. Akul Mangla, Advocates For the Respondent: Mr. Mr. Avishkar Singhvi, ASC with Mr. Shubham Kumar, Mr. Naven Ahmed & Mr. Vivek Kumar Singh, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.03.2024, whereby, a demand has been created against the Petitioner on account of alleged excess claim of Input Tax Credit ....

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....s taken up for final disposal. 6. We have been taken through Form GSTR-2A, as available on the portal and from it prima facie appears that the same has not been carefully examined by the Proper Officer. In view thereof, we are of the view that the impugned order calls for a remit 7. Accordingly, the impugned order dated 15.03.2024 is set aside. Show Cause Notice is restored on the file of the Pr....