Rajasthan HC allows availing of ITC in GSTR-3B due to non-availability of FORM GST ITC-02A on GSTN Portal [Read Order]

Rajasthan High court - ITC - GSTR-3B - FORM GST ITC-02A - GSTN Portal - Taxscan

The Rajasthan High Court allows Assessee to avail Input Tax Credit in GSTR-3B Return due to non-availability of FORM GST ITC-02A on GSTN Portal at the time of its insertion. The petitioners, M/s Pacific Industries Ltd. approached the Hon’ble Rajasthan High Court assailing the arbitrary action of the GST department whereby, the Petitioner was deprived…

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