2025 (9) TMI 1077

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....Decisions)<br>Dated:- 19-8-2025<br>Civil Writ Jurisdiction Case No. 2189 of 2025 - -<br>GST<br>Honourable Mr. Justice Rajeev Ranjan Prasad And Honourable Mr. Justice Sourendra Pandey For the Petitioner/s : Mr. Brisketu Sharan Pandey, Advocate, Mr. Madan Kumar, Advocate For the State : Mr. Vivek Prasad, GP-7 ORDER Heard Mr. Brisketu Sharan Pandey, learned counsel for the petitioner and ....

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.... (returns) are available on GST portal. But the returns filed by the recipients prove that the claims are false except in the case of M/S A. &Eta;. Enterprises and M/S I. I. N. Traders, who have reversed ITC amounting to Rs. 5274/40 and Rs. 15409/00 each under CGST and BGST respectively. No input tax credit relatable to the goods purportedly returned by the recipients has been reversed by the rema....

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.... the GST portal also shows that the difference between ITC available to the recipients as per GSTR-2A and the ITC availed by them is a negative figure in most of the cases, which proves that the recipients have availed higher input tax credit in comparison with their ITC eligibility. This substantiates that except M/s A.H. Enterprises and M/s I.I.N. Traders, the recipients have not reversed the in....