Articles by Hrishikesh H
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The GMA Pinnacle Case: Why Mechanical ITC Denials Are No Longer Legally Defensible
Hrishikesh H 16 January 2026 at 12:03Recent Kerala and Madras High Court rulings emphasize that GST assessing officers cannot mechanically reject ITC claims due to GSTR-2A and GSTR-3B mismatches. Taxpayers must be given a fair opportunity to present supporting documents, reinforcing principles of natural justice and practical compliance guidance for GST practitioners.
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