Blocking of the e-credit ledger – Mismatch of GSTR-2A and 3B

Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court)

High Court directed to decide the matter by way of a reasoned order where the electronic credit ledger was blocked citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A.

High COurt held that writ petition is directed to be treated as a representation to Assistant Comm

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