Geetha Agencies Vs Deputy Commissioner of State Tax
Date: October 2, 2023
Subject Matter
Claimed ITC, reflected in Form GSTR 2A, though with some delay, cannot be denied
Summary
The case involves a writ petition filed against an assessment order and a recovery notice related to the denial of input tax credit. The petitioner claims that there was a mismatch in the GSTR 2A and GSTR 3B forms. The petitioner argues that they cla…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Instant writ petition has been filed impugning Exhibit P1 assessment order and Exhibit P2 recovery notice. The petitioner’s input tax credit for an amount of Rs.1,10769/-(SGST + CGST), has been denied on the ground that there is mismatch in GSTR 2A and GSTR 3B. 2. In reply to the show cause notice, writ petitioner/assessee had submitted th…