ITC cannot be denied solely due to GSTR 2A & 3B discrepancies: Kerala HC

Mina Bazar Vs State Tax Officer-1 (Kerala High Court) In a significant ruling, the Kerala High Court, in the case of Mina Bazar vs. State Tax Officer-1, has underscored that Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime cannot be denied solely based on discrepancies between GSTR 2A and GSTR 3B. This judgment has far-reaching implications for businesses and tax authorities, as it clarifies the criteria for availing ITC and sets a precedent for similar cases. 1. The Basis of the Writ Petition: The writ petition challenges the assessment order (Ext.P1) and the subsequent r...