Tag Archives: Commissioner of State GST

ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof

By | October 7, 2026

ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof Issue Whether denial of Input Tax Credit (ITC) for FY 2018-19 due to GSTR-2A/3B mismatch is sustainable when the taxpayer fails to produce necessary documentary proof and… Read More »