ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A
Last updated: 21 September 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court in Diya Agencies v. The State Tax Officer [WP(C) No. 29769 of 2023 dated September 12, 2023] held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide so the Input Tax Credit cannot be denied merely on non-reflection of transaction in GSTR-2A.
Citation :
WP(C) No. 29769 of 2023 dated September 12, 2023
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Bimal Jain
Published in GST
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