2024 (3) TMI 960

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..... d in the petitioner's return did not tally with that in the GSTR-2A return - HELD THAT:- The documents on record, such as invoice dated 20.09.2017 and the GSTR return of Kirthi Enterprises, prima facie indicate that the GSTIN of Premier Corporation was wrongly mentioned by Kirthi Enterprises in the return. If that is indeed the case, the petitioner would be unjustly deprived of ITC. In order t .....

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..... 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 received show cause notice dated 27.01.2023 alleging that he had made an excess claim of ITC and that this was evident on comparing h .....

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..... ioner 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 rectification proceedings if the return was wrongly filed by the supplier. 5. The documents on record, such as invoice dated 20.09.2017 an .....

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