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of <h1>Kerala High Court Rules ITC Denial on GSTR 2A Discrepancies Insufficient; Emphasizes Need for Evidence in GST Claims.</h1> The Kerala High Court addressed the complexities of Input Tax Credit (ITC) claims under the GST regime, focusing on a case where Diya Agencies challenged an assessment order limiting their ITC claim. The court highlighted that ITC denial based solely on GSTR 2A form discrepancies was insufficient. It emphasized the need for taxpayers to substantiate their claims with evidence of tax payments and genuine transactions. The court remanded the case for reassessment, directing the assessing authority to allow the petitioner to provide supporting evidence. This judgment underscores the importance of self-assessment and thorough examination of ITC claims beyond GST form details.
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