Rejection of ITC on Failure of Supplier to file GSTR- 1 on Time: Kerala HC Remands Matter to Assessing Authority [Read Order]

The Kerala HC remanded matter to Assessing Officer as there was rejection of input tax credit (ITC) on failure of supplier to file GSTR-1 on time

By Kalyani B. Nair - On January 5, 2024 4:35 pm - 2 mins read

Rejection of ITC - Supplier to file GSTR- 1 -Kerala HC - Assessing Authority-TAXSCAN

The Kerala High Court remanded matter to Assessing Officer as there was rejection of input tax credit (ITC) on failure of supplier to file GSTR-1 on time. The present writ petition has been filed impugning the assessment order. The petitioner, an assessee under the provisions of the GST / CGST Act, 2017 had filed GSTR…

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

Topics