Site iconSite icon SAG Infotech Official Tax Blog Upto 20% Off on Tax Software for You

Kerala HC: GSTR-2A & 3B Mismatches Not Ground for ITC Claim Denial

Kerala HC's Order for Philips Auto Agencies (India) Pvt. Ltd.

Philips Auto Agencies (India) Pvt. Ltd. approached the Kerala High Court post being denied Input Tax Credit (ITC) under the Goods and Services Tax (GST) Act for the FY 2018-19. The refusal was credited to a discrepancy between GSTR-2A and GSTR-3B.

Complete Details

Closure: In the case of Philips Auto Agencies the Kerala High Court’s decision emphasizes the importance of procedural justice and compliance with the legal provisions in the GST assessments.

Refusing the ITC only on the grounds of the mismatch between GSTR-2A and GSTR-3B without furnishing the discrepancy statement breaches the principles of natural justice.

The interruption of the court confirms that the claim of the applicant is acknowledged as per the law and the pertinent circulars, stressing the importance of due procedure in the case of tax.

Case TitleM/s Philips Auto Agencies (India) Pvt. Ltd Vs State Tax Officer
CitationWP(C) NO. 9312 OF 2024
Date07.03.2024
Presented BySri. Reshmitha Ramachandran (Gp)
Kerala High CourtRead Order
Exit mobile version