Denial of ITC for difference in GSTR-2A and GSTR-3B for tax period 2017-2018 unsustainable

Raju Joseph Vs State Tax Officer (Kerala High Court)

Kerala High Court held that denial of input tax credit merely on the ground of difference between Form GSTR -2A and Form GSTR-3B for tax period 2017-2018 unsustainable. The matter is remitted back to the Assessing Authority to reconsider claim of ITC irrespective of Form GSTR 2A

Facts-

The petitioner is a registered dealer under the provisions of Central Goods and Services Tax (CGST) Act as well as the State Goods and Services Tax (SGST) Act. On a perusal of the records in the writ petition, it appears that the only ground on which the petitioner has been said to have availed excess input tax credit is the difference between Form GSTR 2A and Form GSTR 3B for the tax period 2017-18.

Conclusion-

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