Telangana HC grants interim-relief in a writ petition filed by Zoomcar India challenging an order passed u/s 73 of the CGST Act, 2017 disallowing ITC on basis of mismatch between Form GSTR-2A and Form GSTR-3B; Petitioner argues that the pre-condition to avail ITC based on figures appearing in Form GSTR-2A contained in Section 16(2)(aa) was introduced w.e.f. January 1, 2022 and cannot be applied retrospectively and in this regard, refers to Calcutta HC decision in Suncraft Energy ; Hearing such contentions, HC states “till next date of hearing, no coercive steps be taken against the petitioner” pursuant to the said order and lists the matter on June 07.