Kerala HC Grants Opportunity for Claim of ITC reflecting in Form GSTR 2A

Geetha Agencies Vs Deputy Commissioner of State Tax (Kerala High Court) A recent judgment by the Kerala High Court in the case of Geetha Agencies vs. Deputy Commissioner of State Tax has significant implications for taxpayers and businesses. The court’s decision revolves around the denial of Input Tax Credit (ITC) due to discrepancies between GSTR 2A and GSTR 3B. Detailed Analysis: 1. Grounds for Denial: The primary issue in this case is the denial of the petitioner’s input tax credit for an amount totaling Rs. 1,10,769 (SGST + CGST). The reason cited for this denial is a mismatch ...