Disallowance of input tax credit unsustainable as tax has been paid to Government

Anaz Abdul Rahiman Kutty Vs State Tax Officer (Kerala High Court) Kerala High Court held that since the period involved is 2017-2018 when the GST regime was rolled out, there was difficulty in understanding GST. Further, tax is paid to the Government for which input tax credit is claimed. Hence, disallowance set aside. Facts- The petitioner is a registered dealer under the provisions of the CGST/SGST Act. The petitioner had filed monthly returns GSTR 3B for the Assessment Year 2017-18. On scrutiny of the monthly return filed by the petitioner, certain discrepancies were noticed, which were com...