Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]

By Aparna. M - On October 14, 2023 1:30 pm - 2 mins read
Excess ITC availed - Form GST Returns-3B - GSTR-2A - Denying Claim of ITC-Kerala HC - Writ Petition-TAXSCAN

In a recent case, the Kerala High Court, while allowing the writ petition filed before it, held that excess Input Tax Credit (ITC) availed in Form GST-3B and not reflected in GSTR-2A are not grounds for denying the claim of Input Tax Credit (ITC). The petitioner, Goparaj Gopalakrishnan Pillai, filed the writ petition due to…

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