Diya Agencies Vs State Tax Officer
Date: September 11, 2023
Subject Matter
ITC should not be revoked unless action is taken against the selling dealer for not depositing the tax collected from the petitioner
Summary
The case revolves around the denial of input tax credit to taxpayers based solely on discrepancies in GSTR-2A. The petitioner, Diya Agencies, argued that input tax credit should not be denied based on the amounts mentioned in GSTR-2A as taxpayers hav…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition in essence has been filed to challenge the assessment order Exhibit P-1 for the assessment year 2017-18 dated 24.05.2022. The petitioner’s claim for the input tax credit of Rs.44,51,943.08/- for CGST and SGST has been limited at excess claim of Rs.1,04,376.05/- as CGST and same amount as SGST credit has been de…