TMI Blog2021 (3) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... 6(2)(c) of the Central Goods and Services Tax Act, 2017 - rejection of Input Tax Credit (ITC) on account of mismatch between ITC claimed in Form GSTR-3B vis- -vis ITC reflecting in Form GSTR -2A on the GST portal - HELD THAT:- Section 16 provides for Eligibility and Conditions for taking ITC. Entitlement for ITC is subject to certain conditions and Section 16(2)(c) provides that subject to Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing ORDER: Heard Mr. Tarun Gulati, learned Senior Counsel for the Petitioners, assisted by Mr. Nikil Gupta Mr.Srinivasa Rao Kudupi in both the cases. 2) Also heard Mr. N.Harinath, learned Assistant Solicitor General for Respondent No.l 3; Mr. Y.N.Vivekananda, Government Pleader for Respondent No.2, 5 6, and Mr. Suresh Kumar Routhu, Counsel for Respondent No.4. 3) Issue n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax (for short 'APGST Act'), CGST Acts, 2017. 6) I.A.No.1 of 2020 in W.P.No.24826 of 2020 and I.A.No.1 of 2020 in W.P.No.24904 of 2020 are applications praying for stay of operation of the impugned order(s) dated 16.11.2020. 7) Learned Senior Counsel for the petitioners, while praying for an interim order, has submitted that though the petitioners had paid tax, the respondent n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed amount of tax. He contends that as such, in the event of filing an appeal, under the provisions of the CGST Act, recovery proceedings for the balance amount would be deemed to have been stayed. Accordingly, he submits that this Court may stay the impugned order(s) dated 16.11.2020. 9) Learned counsel appearing for the Respondents submit that there is no illegality in the impugned order( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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