Petitioner availed Lower ITC than GSTR 2A Amounts: conclusion of AO of wrongful ITC availing indicates non-application of mind

Vijaykumar Vs State Tax Officer (Madras High Court)

Petitioner availed Lower ITC Than GSTR 2A Amounts: conclusion of AO of wrongful ITC availing indicates non-application of mind

The recent judgment by the Madras High Court in the case of Vijaykumar vs. State Tax Officer addresses critical issues regarding the availing of Input Tax Credit (ITC) and the discrepancies between self-reported figures and those reflected in the auto-populated GSTR 2A return.

The petitione

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