GST DAILY – 97 – Non-Reflection of Input Tax Credit in GSTR-2A is not a sufficient ground to deny ITC

THE Hon’ble Kerala HIGH COURT in the case of DIYA AGENCIES V/s STATE TAX OFFICER decided on 12-9-2023

👉 Issue:-

✔️ Where petitioner’s can claim ITC even if Non-Reflection in GSTR-2A? 

👉 The Hon’ble High Court decision :-

✔️ Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the ITC.

✔️ The assessing authority is therefore, directed to give an opportunity to the petitioner to give evidence in respect of his claim for ITC. The petitioner is directed to appear before the assessing authority within fifteen days with all

evidence in his possession to prove his claim for higher claim of ITC. After examination of the evidence placed by the petitioner/assessee, the assessing authority will pass a fresh order in accordance with law.