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Case Law Details

Case Name : Philips Auto Agencies (India) Pvt. Ltd. Vs State Tax Officer (Kerala High Court)
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Philips Auto Agencies (India) Pvt. Ltd. Vs State Tax Officer (Kerala High Court)

Introduction: Philips Auto Agencies (India) Pvt. Ltd. approached the Kerala High Court after being denied Input Tax Credit (ITC) under the Goods and Services Tax (GST) Act for the fiscal year 2018-19. The denial was attributed to a discrepancy between GSTR-2A and GSTR-3B.

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