GST paid by the Recipient but not remitted to the Government by the Supplierdoes not provideground for denying ITC


Last updated: 25 October 2023

Court :
Kerala High Court

Brief :
The Hon'ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors. [WP(C) 29855 of 2023 dated October 5, 2023] allowed the writ petition and held that the Input Tax Credit ("ITC") should not be denied on the ground that GST paid is not reflected in Form GSTR-2A due to non-remittance by Supplier. Therefore, the High Court set aside the Assessment Order to the extent of denial of ITC and directed the Revenue Department to examine the evidence placed on record by the assessee and pass fresh orders accordingly.

Citation :
WP(C) 29855 of 2023 dated October 5, 2023

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Bimal Jain
Published in GST
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