Ineligible ITC availed - Blocking of its electronic credit ledger due to non-filing of GSTR-3B by its...

Ineligible ITC availed - Blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor - This Court is also of the view that the petitioner should subject himself to the proceedings initiated u/s 73 before the GST officer and produce all relevant documents, invoices, records, etc. for proper adjudication thereupon. - HC .....

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