Input Tax Credit Claims under GST: A Case Study of the Kerala High Court Ruling

Input Tax Credit eligibility: absence from GSTR 2A alone cannot bar credit; reassessment with evidentiary opportunity required

The ruling emphasizes that Form GSTR 2A is a facilitative reconciliation tool and that denial of Input Tax Credit solely because an entry does not appear in GSTR 2A is not sufficient. The claimant bears the burden of proof to demonstrate eligibility by producing evidence of tax payment, valid invoices and transactional genuineness. The assessing authority must afford the taxpayer an opportunity to produce evidence and independently reassess the ITC claim, consistent with the self assessment framework of GST.