GST – Input Tax Credit Cannot Be Denied To Purchaser Merely Because Seller Didn’t Record Transaction In GSTR-2A Form: Kerala High Court

Case: Diya Agencies v. State Officer & Ors.

Coram: Justice Dinesh Kumar Singh

Case No.: W.P.(C) No.29769 of 2023

Court Observation: “If on examination of the evidence submitted by the petitioner, the assessing officer is satisfied that the claim is bonafide and genuine, the petitioner should be given input tax credit. Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit”.

“If the seller dealer (supplier) has not remitted the said amount paid by the petitioner to him, the petitioner cannot be held responsible. Whether the petitioner has paid the tax amount and the transactions between the petitioner and seller dealer are genuine are the matter on facts and evidence. The petitioner has to discharge the burden of proof regarding the remittance of tax to the seller dealer by giving evidence as mentioned in the Judgment of the Supreme Court in The State of Karnataka v. M/S. Ecom Gill Coffee Trading Private Limited (2023)”

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GST – Input Tax Credit Cannot Be Denied To Purchaser Merely Because Seller Didn’t Record Transaction In GSTR-2A Form: Kerala High Court