Writ under Article 226 dismissed for excess ITC where suppliers' GSTR-1s not proven and procedural delay found
Case-Laws
GST
The HC dismissed the writ petition under Article 226 for excess availment of Input Tax Credit where the petitioner failed to establish that suppliers filed requisite GSTR-1 for March 2019 and where no procedural infirmity in the impugned demand order was demonstrated. The Court found undue delay in institution and numbering of the petition, noting it was presented
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