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Input Tax Credit - GSTR 2A vis-a-vis GSTR 3B |
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Input Tax Credit - GSTR 2A vis-a-vis GSTR 3B |
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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 - 2023 (10) TMI 98 - KERALA HIGH COURT , has held the following:
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 assessee cannot be denied the benefit conferred upon him under the law, citing reasons that are beyond his control.
By: Rupesh Sharma - October 7, 2023
Discussions to this article
But the court has not touched the provisions of 16(2)(c). The most vital where all the earth revolves around
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