GST:
HC dismissed petition against denial of ITC since details of invoices were not reflected in GSTR-2A during time of audit:
- Where assessee was unable to produce clear copy of tax invoices on basis of which ITC was availed by assessee, writ petition of assessee against order denying ITC was to be dismissed as assessee was unable to prove that subject invoice was reflected in auto populated GSTR-2A.
HIGH COURT OF JUDICATURE AT MADRAS [SHRI NARAYAN CORPORATION Versus UNION OF INDIA] (2024) 19 Centax 523 (Mad.) [15-04-2024]
