9911796707
TMI Blog2024 (2) TMI 1126X X X X Extracts X X X X X X X X Extracts X X X X ..... ers - ITC claim rejected solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - HELD THAT:- When the registered person asserts that he is eligible for ITC by referring to GSTR-2A and GSTR-9 returns, the assessing officer should examine whether the ITC claim is valid by examining all relevant documents, including by calling upon the registered person to provide such d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of assessment years 2017-2018, 2018-2019 and 2019-2020, respectively, in these three writ petitions. 2. The petitioner carries on trade in electrical products and hardware. By asserting that nil returns were erroneously and inadvertently filed in the GSTR-3B returns, the petitioner states that he is eligible for Input Tax Credit (ITC) in each of the above mentioned assessment periods an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice on behalf of the respondent. At the outset, he submits that the petitioner should have availed of the statutory remedy and not approached this Court. He further submits that the burden of proof is on the registered person to establish ITC eligibility. Since such burden was not discharged by the petitioner, he submits that no interference is called for with the orders impugned herein. 5. In e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. When the registered person asserts that he is eligible for ITC by referring to GSTR-2A and GSTR-9 returns, the assessing officer should examine whether the ITC claim is valid by examining all relevant documents, including by calling upon the registered person to provide such documents. In this case, it appears that the claim was rejected entirely on the ground that the GSTR-3B returns did not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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