2026 (9) TMI 155

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....3614 of 2026 - -<br>GST<br>HONOURABLE MR. JUSTICE ANIL KUMAR SINHA AND HONOURABLE MR. JUSTICE VIKASH KUMAR Appearance: For the Petitioner/s: Mr. D.V. Pathy, Sr. Advocate Mr. Sadashiv Tiwari, Advocate. For the State: Mr. Vivek Prasad, GP-7. For the CGST: Mr. Sriram Krishna, Sr. SC, Mr. Devansh Shankar Singh, Jr. SC. ORAL ORDER (PER: HONOURABLE MR. JUSTICE ANIL KUMAR SINHA) Hear....

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.... only claimed the credit of Rs. 60,53,895/ towards ITC against the total ITC claim available to the petitioner as per GSTR-2A of Rs. 76,16,209.08/. 5. Accordingly, the petitioner has claimed less amount of about Rs. 16 lakh and odd towards his ITC claim. It has further been argued by learned Senior counsel that upon perusal of GSTR- 9 i.e., annual tax return at page- 39, it would be evident tha....

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.... M/s Aberdare Technologies Private Limited & Ors. in SLP(C) Diary No. 6332/2025 (Annexure-P/6), has taken note of this fact of human error or technical error and also Division Bench of this Court in Om Traders Vs. Union of India in CWJC no. 16509 of 2024. 7. On the other hand, Mr. Vivek Prasad, GP-7, learned counsel for the State argued that as per tax liability and ITC summary (Annexure-P/2), ....