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2024 (2) TMI 1126 - MADRAS HIGH COURTValidity of separate assessment orders - ITC claim rejected solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - HELD THAT:- When the registered person asserts that he is eligible for ITC by referring to GSTR-2A and GSTR-9 returns, the assessing officer should examine whether the ITC claim is valid by examining all relevant documents, including by calling upon the registered person to provide such documents. In this case, it appears that the claim was rejected entirely on the ground that the GSTR-3B returns did not reflect the ITC claim. Therefore, interference is warranted with the orders impugned herein. The orders impugned herein are quashed and these matters are remanded for reconsideration. The petitioner is permitted to place all documents pertaining to its ITC claims before the assessing officer within a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off.
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