ITC Rejection due to Supplier’s GSTR-1 Delay: Kerala HC Remands matter to AO

Unity Ooh Media Solutions Pvt. Ltd. Vs Deputy State Tax Officer (Kerala High Court) Introduction: The Kerala High Court recently addressed a crucial case involving the rejection of Input Tax Credit (ITC) due to a supplier’s failure to file GSTR-1 on time. In the matter of Unity Ooh Media Solutions Pvt. Ltd. vs. Deputy State Tax Officer, the court remanded the case to the assessing authority, challenging the assessment order (Ext.P2). Background: Unity Ooh Media Solutions Pvt. Ltd., an assessee under the GST/CGST Act, filed GSTR-1 and GSTR-3B returns for the period July 2017 to March 2018...