Goyal Iron And Steel Traders Vs Assistant Commissioner, CT, Delhi South
Date: September 23, 2020
Subject Matter
Blocking of electronic credit ledger citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A
Summary
Present writ petition has been filed challenging the impugned Input Tax Credit block dated 25th January, 2020 in the petitioners electronic credit ledger and impugned notice dated 28th January, 2020 issued by respondents nos.1 and 2 citing a mismatch…
1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the impugned Input Tax Credit block dated 25th January, 2020 in the petitioner‟s electronic credit ledger and impugned notice dated 28th January, 2020 issued by respondents nos.1 and 2 c…