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2023 (10) TMI 580 - KERALA HIGH COURTDenial of Input Tax Credit - failure to discharge burden on the dealer for claiming input tax credit - Section 155 of the GST Act - HELD THAT:- Section 155 of the GST Act is in respect of the burden on the dealer for claiming input tax credit - If there is a difference between GSTR 2A and GSTR 3B, then it is for the assessee/dealer to prove his claim of input tax credit by leading cogent and credible evidence for his claim regarding input tax credit. In the present case, the petitioner, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor did he appear for a hearing on the date fixed. When the petitioner himself has given up his right to prove his claim for the input tax credit, this Court cannot help such an assessee by entertaining this writ petition. There are no substance in the present writ petition, which is hereby rejected.
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