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GST - Highlights / Catch Notes

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Denial of benefit of ITC which was not reflected in GSTR 2A - ...

Case Laws     GST

September 21, 2023

Denial of benefit of ITC which was not reflected in GSTR 2A - Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit. - Matter restored back for fresh adjudication - HC

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