Failure to Notify Form GSTR-2 Supports Petitioner’s Claim for Belated Returns

Tvl. Kavin HP Gas Gramin Vitrak Vs Commissioner of Commercial Taxes (Madras High Court) Introduction: The case of Tvl. Kavin HP Gas Gramin Vitrak vs Commissioner of Commercial Taxes before the Madras High Court revolves around the belated claims of Input Tax Credit (ITC) and the significant issue of Form GSTR-2 not being notified. The petitioner, engaged in the business of Petroleum Gases, faces challenges arising from the scrutiny of GSTR-3B returns for the financial years 2017-2018 and 2018-2019. Detailed Analysis: The petitioner contends that the unavailability of Form GSTR-2, as prescribed...