Henna Medicals Vs State Tax Officer
Date: September 18, 2023
Subject Matter
Input tax credit cannot be denied based solely on the difference between GSTR 2A and GSTR 3B
Summary
The case refers to a writ petition that has been filed to challenge an assessment order and recovery notice related to input tax credit under the GST regime. The petitioner claims a credit of Rs.2,58,116/- with interest and penalty, totaling approxim…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed, impugning Ext.P1 assessment order and Ext.P2 recovery notice dated 28.12.2021 and 02.09.2023, respectively. The petitioner claims input tax credit to the extent of Rs.2,58,116/- with interest and penalty. The total amount comes to approximately Rs.4,58,156/-. 2. From the perusal of the Assessment Order i…