Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC
Last updated: 12 October 2023
Court :
Kerala High Court
Brief :
The Hon'ble Kerala High Court, in the case of M/s. Henna Medicals vs. State Tax Office, Thalassery& Ors. [WP (C) 30660 of 2023 dated September 19, 2023] allowed the writ petition and held that the difference between GSTR 2A and GSTR 3B is not a ground for denial of the claim for Input Tax Credit ("ITC"), thereby directed the Revenue Department to examine the evidence placed on record by the assessee and pass fresh orders accordingly.
Citation :
WP (C) 30660 of 2023 dated September 19, 2023
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Bimal Jain
Published in GST
Views : 282
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