ITC Rejection due to Supplier’s GSTR-1 Delay: Kerala HC Remands matter to AO

Unity Ooh Media Solutions Pvt. Ltd. Vs Deputy State Tax Officer (Kerala High Court)

Introduction: The Kerala High Court recently addressed a crucial case involving the rejection of Input Tax Credit (ITC) due to a supplier’s failure to file GSTR-1 on time. In the matter of Unity Ooh Media Solutions Pvt. Ltd. vs. Deputy State Tax Officer, the court remanded the case to the assessing authority, challenging the assessment order (Ext.P2).

Background: Unit

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