Whether input tax credit can be claimed basis reporting in GSTR-9, if it was not claimed in GSTR-3B ?
TRT-2025-1334
Issue Favourable to Tax Payer ?:- yes
Held: Section 44 of the Act deals with annual returns which states that every registered person oth.....
TRT-2025-1335
Issue Favourable to Tax Payer ?:- yes
Held: The short issue, which falls for consideration is whether the annual return filed by the appellant in GSTR-9 for the.....
TRT-2025-1336
Issue Favourable to Tax Payer ?:- yes
Held: When the registered person asserts that he is eligible for ITC by referring to GSTR-2A and GS.....
