GST – Denial of Input Tax Credit for non-reflection in GSTR 2A as it is not under the control of the petitioner – Assessing Officer is required examine credits availed by the taxpayer – Kerala High Court

GST – Denial of Input Tax Credit for non-reflection in GSTR 2A as it is not under the control of the petitioner – Assessing Officer is required examine credits availed by the taxpayer – Decision of the Kerala High Court

The petitioner’s claim input tax credit of Rs.1,04,376.08 for CGST & SGST and it was denied on the ground that the said amount was not mentioned in GSTR 2A.

The petitioner cannot be held responsible if the dealer (supplier) has not remitted the said amount paid by the petitioner to him.  Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit. The matter was remanded back to the assessing officer for a fresh order.

This judgment may give solace and relief to the companies over rejected input tax credit claims for failure of their suppliers to pay taxes.

Judgment dated 12.9.2023 of the Kerala High Court in WP (Civil) No.29769 of 2023 in Diya Agencies Vs. The State Tax Officer and others