Raju Joseph(Prop: Future Graphic Systems) Vs State Tax Officer
Date: October 30, 2023
Subject Matter
Mere difference between GSTR2A and 3B should not be a sufficient ground to deny the assessee the claim of ITC
Summary
The case revolves around a registered dealer under the provisions of CGST and SGST Acts who has filed a writ petition challenging orders dated 14.06.2023 and 16.06.2023 on the grounds of availing excess input tax credit. The petitioner's claim is…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition under Article 226 of the Constitution of India has been filed impugning Exts. P5 and P5(a) orders dated 14.06.2023 and 16.06.2023, respectively. 2. The petitioner is a registered dealer under the provisions of Central Goods and Services Tax (CGST) Act as well as the State Goods and Services Tax (SGST) Act. On a perusal…