Karnataka HC Orders Re-examination of GST TRAN-1 and TRAN-2 ITC Claims After Document Oversight - SAG Infotech Official Tax Blog

The Karnataka High Court has set aside the order denying the transactional ITC claims under the GST regime and remanded the case for fresh consideration, keeping that there was a non-consideration of documents in TRAN-1 and TRAN-2 credit claims. The bench of Justice S. Sunil Dutt Yadav stated that the previous orders appeared to have been passed in the lack of specific pertinent documents, which w…