Court’s ruling emphasized that when a registered person asserts their eligibility for ITC claim with reference to GSTR-2A and GSTR-9 returns, the assessing officer must thoroughly examine the validity of the claim Legality of Assessing ITC Claim Solely based on … Continue reading ITC Claim Cannot be Denied Solely Based on GSTR-3B when Such Claims are Reflected in GSTR-2A & GSTR-9: Madras High Court