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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
Rupesh Sharma By: Rupesh Sharma
October 7, 2023
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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:

  • The benefit of input tax credit (ITC) cannot be denied merely on the ground that there was a difference between the tax amount reflecting in GSTR 2A vis-a-vis the tax amount reflecting in GSTR 3B.
  • The High Court allowed the writ petition and remanded the matter back to the Assessing Authority to examine the submissions of the petitioner and pass fresh orders, wherein the fact that the amount of tax did not appear in the GSTR 2A shall not be the deciding factor for denial of ITC.

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

 

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But the court has not touched the provisions of 16(2)(c). The most vital where all the earth revolves around

Rupesh Sharma By: Rachit Agarwal
Dated: October 7, 2023

 

 

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