GST levy for ocean freight, ITC eligibility, and penalty u/s 122(2)(a) of CGST Act. The court partially allowed the Writ Petition.

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....The Madras High Court addressed a case involving the levy of GST on ocean freight and the availability of Input Tax Credit (ITC) for inward supplies. The court found that the taxpayer failed to produce tax invoices for verification, rendering them ineligible for ITC. Additionally, three invoices for which ITC was claimed were not reflected in GSTR-2A, indicating non-payment of GST. The court dismissed the argument that credit was auto-populated in GSTR-2A. The court allowed the petition in part and dismissed it in part, citing relevant legal provisions such as u/s 122(2)(a) of the CGST Act and Section 16(2) of the CGST Act. The court also referenced a Supreme Court decision in a similar matter.....