2024 (3) TMI 960

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M. Malarmannan For the Respondent : Mr. T.N.C. Kaushik, AGP (T) ORDER The petitioner assails an assessment order dated 25.08.2023 by which the Input Tax Credit (ITC) claimed by the petitioner was disallowed on the ground that the details submitted in the petitioner's return did not tally with that in the GSTR-2A return. 2. The petitioner is a registered person under applicable GST laws. He .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was wrongly shown as having been issued to Premier Corporation. Since the availment of ITC was based on a genuine purchase by the petitioner from Kirthi Enterprises, learned counsel submits that the impugned order warrants interference. 4. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondents. He submits that the petitioner should take recourse to re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X