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2023 (11) TMI 137 - KERALA HIGH COURTInput Tax Credit - denial on the ground that there is mismatch in GSTR 2A and GSTR 3B - HELD THAT:- As per the stand of the petitioner/assessee, the tax for which the petitioner claimed input tax credit is reflected in Form GSTR 2A, though with some delay, the claim of the petitioner for input tax credit which has been denied in Exhibit P1 does not appear to be correct. To prove his case, one opportunity is granted to the petitioner to appear before the Assessing authority, within seven days from today with all relevant documents. The present writ petition is allowed. Impugned order Exhibit P1 and notice Exhibit P2 are set aside.
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