ITC Cannot Be Denied Solely Based on GSTR 2A and 3B Discrepancy: Kerala HC Remits Matter Back for Evidence Examination [Read Order]

ITC - ITC Cannot Be Denied Solely Based on GSTR - GSTR 2A - ITC Cannot Be Denied Solely Based on GSTR 2A and 3B Discrepancy - Kerala HC Remits Matter Back for Evidence Examination - Kerala Hc - taxscan

In a recent ruling, the Kerala High Court ruled that Input Tax Credit (ITC) cannot be denied solely based on the discrepancy between GSTR 2A and GSTR 3B. The High Court remitted the matter back for the evidence examination. Mina Bazar Railway Station, the petitioner, has lodged a writ petition challenging both the assessment order…

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