Dept. can’t deny credit to recipient merely due to non-remittance of tax by supplier; HC remanded matter
The Hon’ble Kerala High Court in the case of GOPARAJ GOPALAKRISHNAN PILLAI V/s STATE TAX OFFICER-I decided on 5-10-2023
👉 Issue
✔️ Can Dept. deny credit to recipient merely due to non-remittance of tax by supplier?
👉 The Hon’ble High Court decision
✔️ In Diya Agencies v. State Tax Officer, it was held that merely on ground that in Form GSTR-2A said tax is not reflected should not be a sufficient ground to deny assessee claim of input tax credit and that Assessing Authority give opportunity to petitioner to give evidence in respect of his claim for input tax credit
✔️ Input tax credit to a dealer cannot be denied merely on ground of non-remittance of tax by supplier/dealer on goods/services supplied to assessee as same tax is not reflected in Form GSTR-2A
Section 16 of Central Goods and Services Tax Act, 2017
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