ITC Claimed cannot be denied due to mismatch between GSTR-2A and GSTR-3B: Kerala HC Sets aside Order against Philips Auto Agencies [Read Order]

The court directed the first respondent to consider the claim of the ITC by Philip Auto Agencies
GST - Kerala High Court - ITC - GSTR 2A - GSTR 3B - taxscan

The Kerala High Court set aside the order denying the claim of Input Tax Credit ( ITC ) by Philips Auto Agencies due to a mismatch between GSTR-2A and GSTR-3B. The court directed the first respondent to consider the claim of the petitioner keeping in mind in terms of the Circular dated 27.12.2022 and after…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader