TMI Blog2023 (10) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... ely on the difference of GSTR 2A and 3B - HELD THAT:- This Court, in DIYA AGENCIES VERSUS THE STATE TAX OFFICER, THE STATE TAX OFFICER, UNION OF INDIA, THE CENTRAL BOARD OF INDIRECT TAXES CUSTOMS, THE STATE OF KERALA [ 2023 (9) TMI 955 - KERALA HIGH COURT] after taking note of the judgment of the Supreme Court in the case of THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRADING PRIVATE LIMITE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Advs. Rajesh Nambiar; Sindhu K. Nambiar For the Respondent : None Other Present: Rasmita Ramachandran-GP JUDGMENT The present writ petition has been filed, impugning Ext. P1 assessment order and Ext. P2 recovery notice dated 20.08.2022 and 24.07.2023, respectively. 2. From the perusal of the Assessment Order impugned in the present writ petition, it appears that the only ground on which the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exhibit P-1 assessment order so far denial of the input tax credit to the petitioner is not sustainable, and the matter is remanded back to the Assessing Officer to give opportunity to the petitioner for his claim for input tax credit. If on examination of the evidence submitted by the petitioner, the assessing officer is satisfied that the claim is bonafide and genuine, the petitioner should be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence of the petitioner irrespective of the Form GSTR 2A for petitioner's claim of the input tax credit. After examination of the evidence placed by the petitioner/assessee, the Assessing Authority shall pass fresh orders in accordance with the law. The petitioner is directed to appear before the Assessing Officer on 03.10.2023 at 11.00 a.m. with all the evidence in support of his claim for i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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