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

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The Madras High Court has ruled that Input Tax Credit (ITC) should not be denied simply because it wasn't reflected in the GSTR-3B return. In this case, the petitioner had erroneously filed a nil return in GSTR-3B but had correctly claimed the ITC in their GSTR-2A and annual GSTR-9 filings. The court quashed the assessment order that rejected the ITC solely on the GSTR-3B omission and remanded the matter for reconsideration, emphasising that the Assessing Officer should examine the validity of the claim using GSTR-2A and GSTR-9.

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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1999

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3499

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4999

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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