2023 (10) TMI 1204

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....30538 OF 2023 - -<br>GST<br>HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner: By Advs. P.N. Damodaran Namboodiri, Hrithwik D. Namboothiri For The Respondents: Arun Ajay Sankar-Gp JUDGMENT 1. The present writ petition has been filed under Article 226 of the Constitution of India impugning Ext. P5 assessment order, whereby the petitioner claims for Input Tax Credit to the ext....

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....uch tax has been paid by him. The assessing authority has denied the claim of the petitioner on the ground that the Input Tax Credit claimed by the petitioner was not reflected in GSTR-2A and he did not submit any proof of the payment of the GST to the Government. This Court by dealing with such a situation in the case of Diya Agencies v. The State Tax Officer in its judgment dated 12.09.2023 and ....

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....sessee should be given the Input Tax Credit. Merely on the ground that in Form GSTR-2A the tax to an extent of Input Tax Credit being claimed by the petitioner is not reflected should not be a sufficient ground to deny the claim of the assessee for Input Tax Credit. The assessing authority is required to independently examine the evidence regarding the claim of the assessee for Input Tax Credit ir....