Geetha Agencies vs. Deputy Commissioner Of State Tax
Held
The High Court, citing a previous judgment, held that ITC cannot be denied merely due to GSTR-2A/3B mismatch if the assessee proves tax payment to the supplier. It set aside the assessment order and recovery notice, granting the petitioner an opportunity to present documents to the assessing authority to substantiate their ITC claim.
Facts
Geetha Agencies was denied Input Tax Credit (ITC) for an amount of Rs. 1,10,769/- due to a mismatch between GSTR-2A and GSTR-3B, leading to an assessment order under Section 73 and a recovery notice. The petitioner contended that ITC was claimed based on valid invoices and that suppliers had remitted the tax, albeit with some delay, which is now reflected in GSTR-2A.
Key Issues
Whether Input Tax Credit can be denied solely on the ground of GSTR-2A and GSTR-3B mismatch, particularly when the assessee claims the tax was paid to the supplier and is now reflected in GSTR-2A.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 32070 OF 2023 PETITIONER/S: GEETHA AGENCIES R AND E SYNDICATE, M.M. ROAD, THALASSERY, KANNUR REPRESENTED BY PROPRIETOR VASANTHA K.P, PIN - 670101 BY ADVS. RAJESH NAMBIAR SINDHU K.NAMBIAR RESPONDENT/S: 1 DEPUTY COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, KANNUR, PIN - 670002 2 DEPUTY COMMISSIONER ( ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, ADDITIONAL CIVIL STATION , KANNUR, PIN - 670002 3 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE( DEPARTMENT OF REVENUE) GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 4 CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS GST POLICY WING, NORTH BLOCK, NEW DELHI REPRESENTED BY PRINCIPAL COMMISSIONER ( GST), PIN - 110001 5 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 OTHER PRESENT: RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.10.2023, THE COURT ON THE SAME DAY DE
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