Unity Ooh Media Solutions Pvt. Ltd. Vs Deputy State Tax Officer
Date: December 20, 2023
Subject Matter
Non-filing of GSTR-1 by certain suppliers before the due date: Matter remanded to AO
Summary
The case involves Unity Ooh Media Solutions Pvt. Ltd. vs. Deputy State Tax Officer, where the Kerala High Court addressed the rejection of Input Tax Credit (ITC) due to a supplier’s failure to file GSTR-1 on time. Unity Ooh Media Solutions Pvt.…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed impugning Ext.P2 assessment order. The petitioner, an assessee under the provisions of the GST / CGST Act, 2017 (the Act for short) had filed GSTR -1 and GSTR – 3B returns for the period July 2017 to March 2018 till the financial year 2017-2018 and had claimed input tax credit for the tax period on…