ITC Cannot Be Denied merely Based on GSTR 2A & 3B Discrepancies: Kerala HC

By Editor Goods and Services Tax Featured , Judiciary October 2, 2023

Case Name: Henna Medicals Vs State Tax Officers (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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Advertisement Henna Medicals Vs State Tax Officers (Kerala High Court) Introduction: In a significant ruling, the Kerala High Court has directed the re-evaluation of a case involving input tax credit (ITC) claimed by Henna Medicals Bus Stand Road against an assessment order and a recovery notice. The petitioner sought ITC amounting to Rs. 2,58,116, inclusive of interest and penalty, totaling approximately Rs. 4,58,156. The crux of the matter lies in the disparities between GSTR 2A and GSTR 3B. Analyzing the Court’s Decision 1. Grounds for ITC Denial: The assessment order under scrutin...

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