Kerala High Court: ITC Claims Still Valid Despite GSTR-2A and GSTR-3B Differences
- cagoyalayush
- Oct 4, 2023
- 1 min read
The petitioner has challenged the assessment order (Ext.P1) and recovery notice (Ext.P2) dated 28-12-2021 and 2-9-2023, respectively.
The petitioner seeks input tax credit of Rs. 2,58,116/- with interest and penalty, totaling around Rs. 4,58,156/-.
The assessment order mentions that the petitioner claimed input tax credit based on the difference between GSTR 2A and GSTR 3B.
Citing a Supreme Court judgment and a Calcutta High Court decision, the Court establishes that input tax credit cannot be denied solely due to GSTR 2A and GSTR 3B differences.
Referring to Paragraph 8 of a previous court judgment, the Court remands the matter to the Assessing Officer for reevaluation.
The Assessing Officer must provide the petitioner an opportunity to substantiate their input tax credit claim with evidence.
Denying input tax credit based solely on Form GSTR-2A discrepancies is deemed insufficient.
The petitioner is instructed to appear before the Assessing Officer on 3-10-2023 at 11:00 a.m. with all evidence for their input tax credit claim.
The writ petition is allowed, and the matter is sent back to the Assessing Authority for fresh examination and decision based on evidence. Henna Medicals v. State Tax Officer
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