No Denial of ITC to Purchaser on Mere Non-Recording of Transaction In GSTR-2A Form: Kerala HC [Read Order]

No Denial of ITC to Purchaser on Mere Non - Recording of Transaction In GSTR - 2A Form - Kerala HC - TAXSCAN

In a significant ruling a Single Bench of the Kerala High Court observed that Input Tax Credit (ITC) cannot be denied to a purchaser merely on ground of non-recording of the transaction in the GSTR-2A Form. The petitioner’s, Diya Agencies, claim for the input tax credit of Rs.44,51,943.08/- for the Central Goods and Service Tax…

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