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ITC Rejection due to Supplier’s GSTR-1 Delay: Kerala HC Remands matter to AO
Case Law Details
- Case Name
- Unity Ooh Media Solutions Pvt. Ltd. Vs Deputy State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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...
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