ITC Claim Cannot Be Denied merely Due to GSTR-2A, 3B Mismatch: Kerala HC

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.

Detailed Analysis

1. Grounds of Denial: The petitioner contended that the denial of ITC stemmed from a mismatch between GSTR-2A and GSTR-3B. Notably, GSTR-2A was introduced in September 2018, rendering the denial unjustifiable.

2. Legal Provisions: The petitioner invoked Section 73(3) of the GST Act, which mandates providing a statement of mismatch to the assessee. However, such a statement was not furnished in this case, depriving the petitioner of the opportunity to substantiate their ITC claim.

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