HC Set Aside Order Denying ITC & Directed Dept. to Give One More Opportunity to Prove Claim of ITC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 9 November, 2023
Latest from Taxmann
Case Details: Geetha Agencies v. Deputy Commissioner of State Tax - [2023] 156 taxmann.com 165 (Kerala)
Judiciary and Counsel Details
-
- Dinesh Kumar Singh, J.
- Rajesh Nambiar & Sindhu K. Nambiar, Advs. for the Petitioner.
- Reshmita Ramachandran for the Respondent.
Facts of the Case
In the present case, a notice was issued to assessee for difference of ITC between GSTR-3B and GSTR-2A. The department passed order levying interest and penalty since the reply submitted by the assessee was not found convincing and satisfactory. The assessee filed writ petition against the demand order and contended that there was no difference between the GSTR 3B & GSTR-2A, on the basis of which the ITC was claimed.
High Court Held
The Honorable High Court noted that the invoices for which the assessee claimed input tax credit were reflected in Form GSTR 2A, though with some delay. Therefore, the claim of the assessee for input tax credit which had been denied in impugned order did not appear to be correct. Thus, the Court held that the impugned order was to be quashed and one more opportunity to be granted to the assessee to appear before the Assessing authority with all relevant documents.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
