Mina Bazar Vs State Tax Officer-1
Date: September 18, 2023
Subject Matter
Denial of input tax credit based on the difference between GSTR 2A and 3B is not sustainable.
Summary
The case describes a writ petition that has been filed to challenge an assessment order and a recovery notice related to the input tax credit claimed by the petitioner. The Assessment Order is based on the difference between GSTR 2A and GSTR 3B. The…
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 20.08.2022 and 24.07.2023, respectively. 2. From the perusal of the Assessment Order impugned in the present writ petition, it appears that the only ground on which the petitioner has been said to have availed the input tax credit is the…