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2020 (9) TMI 1027 - HC - GSTInput Tax Credit - mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A during the period April, 2018 - March, 2019 - It is the petitioner’s case that the conditions mentioned in Rule 86A of the CGST Rules, 2017 are not satisfied in the present case - HELD THAT:- The present writ petition is directed to be treated as a representation to respondent no.1, who is directed to decide the same by way of a reasoned order within four weeks, in accordance with law, after giving an opportunity of hearing to the petitioner and/or its authorized representative. The present writ petition and application stand disposed of.
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