Non-Availability Of Form GST ITC-02A On GSTN Portal: Rajasthan High Court Allows ITC In GSTR-3B

The  Rajasthan High Court  bench of  Justice Sandeep Mehta  and  Justice Vinod Kumar Bharwani  has allowed the Input Tax Credit (ITC) under GST in GSTR-3B Return as FORM GST ITC-02A was not available on the GSTN Portal at the time of its insertion. The petitioner, a registered dealer under the GST regime, with two industrial units registered in Udaipur. The Union of I…