TaxTMI 
TaxTMI 
TaxTMI 
Input Tax Credit - GSTR 2A vis-a-vis GSTR 3B
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....nput Tax Credit - GSTR 2A vis-a-vis GSTR 3B<br>By: - Rupesh Sharma<br>Goods and Services Tax - GST<br>Dated:- 7-10-2023<br><br>The Kerala High Court, in the case of M/S. HENNA MEDICALS VERSUS STATE TAX OFFICERS, DEPUTY COMMISSIONER (ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX KANNUR, UNION OF INDIA, CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, STATE OF KERALA - 202....
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....3 (10) TMI 98 - KERALA HIGH COURT , has held the following: * The benefit of input tax credit (ITC) cannot be denied merely on the ground that there was a difference between the tax amount reflecting in GSTR 2A vis-a-vis the tax amount reflecting in GSTR 3B. * The court drew inferences from the judgments of the Supreme Court in the case of THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRA....
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....DING PRIVATE LIMITED - 2023 (3) TMI 533 - SUPREME COURT and the Calcutta HC in the case of SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER VERSUS THE ASSISTANT COMMISSIONER, STATE TAX, BALLYGUNGE CHARGE AND OTHERS - 2023 (8) TMI 174 - CALCUTTA HIGH COURT * The court further relied on Para 8 of its own judgment in the case of DIYA AGENCIES VERSUS THE STATE TAX OFFICER, THE STATE TAX OFFICER, UNION O....
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....F INDIA, THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, THE STATE OF KERALA - 2023 (9) TMI 955 - KERALA HIGH COURT , wherein it was held that ITC cannot be denied to the assessee merely because the amount of tax did not reflect in GSTR 2A. * The High Court allowed the writ petition and remanded the matter back to the Assessing Authority to examine the submissions of the petitioner and pass fresh....
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.... orders, wherein the fact that the amount of tax did not appear in the GSTR 2A shall not be the deciding factor for denial of ITC. Conclusion: This is yet another welcome judgment, given the fact that the Department is issuing notices one after the other in cases where there is a mismatch between GSTR 2A and GSTR 3B. In a way, the judgment also upholds the doctrine of impossibility, wherein an as....
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....sessee cannot be denied the benefit conferred upon him under the law, citing reasons that are beyond his control. Reply By Rachit Agarwal as = But the court has not touched the provisions of 16(2)(c). The most vital where all the earth revolves around Dated: 7-10-2023<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....