Credit should not be denied when ITC not reflected in GSTR -3B is claimable based on GSTR-2A and GSTR-9


Last updated: 15 March 2024

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of Sri ShamungaHardwares Electricals v. State Tax Officer [Writ Petition No. 3804 of 2024 dated February 20, 2024] allowed the writ petition, thereby holding that, Credit should not be denied when ITC claim is not reflected in Form GSTR-3B return in case where the Assessee filed nil return erroneously in Form GSTR-3B, but claimed ITC by relying upon Form GSTR-2A and Form GSTR-9. 

Citation :
Writ Petition No. 3804 of 2024 dated February 20, 2024

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Bimal Jain
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