Case Law Details
Geetha Agencies Vs Deputy Commissioner of State Tax (Kerala High Court)
A recent judgment by the Kerala High Court in the case of Geetha Agencies vs. Deputy Commissioner of State Tax has significant implications for taxpayers and businesses. The court’s decision revolves around the denial of Input Tax Credit (ITC) due to discrepancies between GSTR 2A and GSTR 3B.
Detailed Analysis:
1. Grounds for Denial: The primary issue in this case is the denial of the petitioner’s input tax credit for an amount totaling Rs. 1,10,769 (SGST + CGST). The reason cited for this denial is a mismatch between the data in GSTR 2A and GSTR 3B.
2. Petitioner’s Response: The petitioner, Geetha Agencies, responded to the show-cause notice by stating that they had claimed the input tax credit based on valid invoices in GSTR-3B. They argued that certain suppliers had encountered technical issues while uploading data in GSTR-1, resulting in incorrect data showing up as ‘0’ tax items.
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