2023 (10) TMI 98

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..... HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For the Petitioners : By Advs. Rajesh Nambiar; Sindhu K. Nambiar For the Respondent : Reshmita Ramachandran-GP JUDGMENT The present writ petition has been filed, impugning Ext. P1 assessment order and Ext. P2 recovery notice dated 28.12.2021 and 02.09.2023, respectively. The petitioner claims input tax credit to the extent of Rs. 2,58,116/- with int .....

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..... 3. Paragraph 8 of Diya Agencies v. The State Tax Officer Judgment dated 12.09.2023 in WPC 29769/2023, of this Court would read as under: "8. In view thereof, I find that the impugned 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 f .....

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..... pass a fresh order in accordance with law." 4. In view thereof, the present writ petition is allowed. The matter is remitted back to the file of the Assessing Authority/1st respondent to examine the evidence of the petitioner irrespective of the Form GSTR 2A for the petitioner's claim for the input tax credit. After examination of the evidence placed by the petitioner/assessee, the Assessing .....

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