Philips Auto Agencies (India) Pvt. Ltd. Vs State Tax Officer
Date: March 6, 2024
Subject Matter
Denial of ITC due to a mismatch between GSTR-2A and GSTR-3B is unsustainable without providing a statement of mismatch as required by Section 73(3)
Summary
The case involves Philips Auto Agencies (India) Pvt. Ltd. being denied Input Tax Credit (ITC) under the GST Act for the fiscal year 2018-19 due to a mismatch between GSTR-2A and GSTR-3B. The denial was contested on the grounds that the mismatch arose…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner has approached this Court being aggrieved by the fact that he has been denied Input Tax Credit in the assessment of the Goods and Services Tax Act for the year 2018-19. 2. The learned counsel appearing for the petitioner would submit that, the denial of Input Tax Credit was on account of mismatch between GSTR-2A and GSTR-3B. It is…