Madras HC rules that availment of lower ITC than amount reflected in auto-populated GSTR 2A Return amounts to non-application of mind
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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