ITC Reflected in GSTR-2A higher than availed and Reflected in GSTR-3B: Madras HC sets aside GST Order against Larsen & Toubro [Read Order]
The GSTR 2A return showed a higher amount than the ITC availed and reported in the petitioner's GSTR 3B returns. Therefore, imposing GST on the surplus amount in the GSTR 2A return seems unsustainable
By Navasree A.M - On April 9, 2024 1:36 pm - 3 mins read
In a recent ruling, the Madras High Court granted relief to Larsen & Toubro by overturning the Goods and Services Tax ( GST ) order and remanding the matter for reconsideration. Allegations arose regarding higher Input Tax Credit ( ITC ) reflected in the Goods and Services Tax Returns ( GSTR-2A ) compared to what…
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