Availment of lower ITC than Amount reflected in Auto-Populated GSTR 2A Return amounts to Non-Application of Mind: Madras HC [Read Order]

Madras HC rules that availment of lower ITC than amount reflected in auto-populated GSTR 2A Return amounts to non-application of mind
Availment - lower ITC - Amount reflected - Auto-Populated GSTR 2A Return - Non-Application of Mind - Madras HC - taxscan

A Single Bench of the Madras High Court observed that the availment of lower input tax credit ( ITC ) than amount reflected in auto-populated GSTR 2A Return amounts to non-application of mind. The petitioner is engaged in the business of supply of bricks, blocks, tiles and ceramic goods. The petitioner asserts that he is…

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