Where assessment order denied input tax credit to assessee on ground of mismatch between GSTR-2A and GSTR-3B of supplier and no opportunity was given to assessee to produce relevant document to support of its claim, said order was to be set aside to extent of ITC claim of assessee and assessee was to be granted liberty to approach respondent authority along with rectification application and documents in support of its claim – GMA Pinnacle Automotives (P.) Ltd. v. State Tax Officer, State Goods and Services Tax Department – [2024] 161 taxmann.com 145 (Kerala)
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