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Non-Reflection in GSTR-2A Insufficient for Denying Input Tax Credit
Case Law Details
- Case Name
- Diya Agencies Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Diya Agencies Vs State Tax Officer (Kerala High Court)
ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A
The Hon’ble Kerala High Court in Diya Agencies v. The State Tax Officer [WP(C) No. 29769 of 2023 dated September 12, 2023] held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide so the Input Tax Credit cannot be denied merely on non-reflection of transaction in GSTR-2A.
Facts:
M/s. Diya Agencies (“the Petitioner”) claimed the Input Tax Credit (IT...
Author Info
It has to be proved that seller uploaded invoice document in GSTR1 but it did not appear in GSTR2A due to technical glitches. Otherwise the seller should be booked for tax evasion. Unfortunately there is no system for the buyer to report the GST officials about the non filing of invoice by seller . it so happens that seller filed GSTR1 only after due date so that it will appear only in the GSTR 2A of succeeding month. in such a case the buyer can claim ITC in next month.. In this particular case it is not clear whether non filing or late filing is responsible for the particular incident