Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B...

Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the matters for reconsideration. The petitioner is directed to submit all relevant documents supporting their ITC claims to the assessing officer within two weeks. .....

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