Praveen Bhaskaran (Proprietor) vs. Union Of INDIA
Held
The Court held that ITC cannot be denied solely because it is not reflected in GSTR-2A. The assessing authority must provide an opportunity to the assessee and independently examine the documentary evidence to verify the genuineness and bonafide nature of the ITC claim.
Facts
The petitioner challenged an assessment order denying Input Tax Credit (ITC) of Rs.1,04,342/-. The denial was based on the ITC not being reflected in GSTR-2A and the supplier not reporting the supplies in GSTR-1, without independently examining the petitioner's proof of payment.
Key Issues
Can Input Tax Credit be denied solely due to its non-reflection in GSTR-2A, or is the assessing authority required to independently examine documentary evidence provided by the assessee to prove the claim?
Sections Cited
Section 73, Section 155
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 WEDNESDAY, THE 20TH DAY OF SEPTEMBER 2023 / 29TH BHADRA, 1945 WP(C) NO. 30538 OF 2023 PETITIONER: PRAVEEN BHASKARAN (PROPRIETOR) AGED 44 YEARS M/S.GALAXY TRADERS, POOPANY ROAD, MUKKANAMCHERRY BUILDING, PERUMBAVOOR, PIN - 683542 BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEWDELHI, PIN - 110023 2 STATE OF KERALA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES , SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 3 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA.P.O, THIRUVANANTHAPURAM, PIN - 695001 4 THE STATE TAX OFFICER STATE GST DEPARTMENT, FIRST CIRCLE, MINI CIVIL STATION, PERUMBAVOOR, PIN - 683542 5 THE DEPUTY COMMISSIONER OF STATE TAX (ARREAR RECOVERY) TAX PAYERS SERVICES, STATE GST DEPARTMENT, MINI CIVIL STATION, ALUVA, PIN - 683101 ARUN AJAY SANKAR-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 20.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.30538 of 2023 2 JUDGMENT Dated
The judgment continues below.
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