ITC on import of goods and SEZ procurements cannot be denied for FY 2018-19 as GSTR 2A did not capture Import data during impugned period
Court :
Karnataka High Court
Brief :
The Hon’ble Karnataka High Court in Biocon Limited v. State of Karnataka [Writ Petition No. 11918 of 2024 dated April 30, 2026] allowed the writ petition of the Assessee and quashed the GST demand of Rs. 20.01 Crore raised on the allegation of excess availment of Input Tax Credit ( “ITC” ) on account of mismatch between ITC claimed in Form GSTR-3B and ITC reflected in Form GSTR-2A, holding that during FY 2018-19, Form GSTR-2A by design did not capture details relating to import of goods, import of services and SEZ procurements, thereby rendering the very basis of the demand unsustainable. The Court further held that the Bill of Entry, being the statutory document for availing ITC on imported goods under Rule 36(1)(d) of the CGST Rules, 2017, did not require any matching with GSTR-2A prior to insertion of Section 16(2)(aa) of the CGST Act, 2017 with effect from January 01, 2022.
Citation :
Writ Petition No. 11918 of 2024 dated April 30, 2026
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Bimal Jain
Published in Income Tax
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