Case LawWPT No. 94 of 2021
Bharat Aluminium Company Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Chhattisgarh
- Date:
- June 24, 2021
- Type:
- Writ Petition
- Members:
- GOUTAM BHADURI
Subject
Denial of ITC due to GSTR 2A/3B mismatch is STAYED
Input Tax Credit
Summary
Learned counsel for the petitioner would submit that the notice was served on petitioner vide Annexure P-1 dated 01.07.202020 wherein an Input Tax Credit as claimed by the petitioner was 95464.59 lakhs and 2A GST, ITC Form was of 86606.67 in lakhs, w…