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GST - Highlights / Catch Notes

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The High Court set aside the impugned order rejecting the ...


High Court allows Input Tax Credit claim despite e-way bill mismatch; directs to pay remaining tax within 2 weeks.

December 10, 2024

Case Laws     GST     HC

The High Court set aside the impugned order rejecting the petitioner's claim of Input Tax Credit (ITC) u/s 16(4) of the GST Act due to a discrepancy between the e-way bill and GSTR-3B. The petitioner was directed to deposit the entire tax due of Rs. 87,129/- on issues other than the rejection of ITC invoking Section 16(4) within two weeks from the receipt of the court order.

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