TMI Blog2023 (10) TMI 1204X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee/dealer has taken inward supply, and the dealer has prepaid the admissible GST to the supplier-dealer and the supplier-dealer has not deposited the said tax amount to the Government, in such a situation the burden is on the person who claims the Input Tax Credit to prove his claim. The paid person in such a situation is required to furnish documentary evidence to prove that such tax has been paid by him. The assessing authority has denied the claim of the petitioner on the ground that the Input Tax Credit claimed by the petitioner was not reflected in GSTR-2A and he did not submit any proof of the payment of the GST to the Government. The Supreme Court in the case of THE STATE OF KARNATAKA VERSUS M/S ECOM GILL COFFEE TRADING PRIVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of remand. - HONOURABLE MR. JUSTICE DINESH KUMAR SINGH For The Petitioner: By Advs. P.N. Damodaran Namboodiri, Hrithwik D. Namboothiri For The Respondents: Arun Ajay Sankar-Gp JUDGMENT 1. The present writ petition has been filed under Article 226 of the Constitution of India impugning Ext. P5 assessment order, whereby the petitioner claims for Input Tax Credit to the extent of Rs. 1,04,342/- ie., CGST of Rs. 52,171/- and same amount of SGST has been denied on the ground that the Input Tax Credit to such an extent claimed by the petitioner-assessee was not effected in Form GSTR-2A and the supply dealer has not mentioned the supplies involved in the petitioner-dealer in form GSTR-1. 2. Section 155 of the GST Act, 2017, takes care of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the evidence submitted by the assessee, the assessing officer is satisfied that the claim is bonafide and genuine, the assessee should be given the Input Tax Credit. Merely on the ground that in Form GSTR-2A the tax to an extent of Input Tax Credit being claimed by the petitioner is not reflected should not be a sufficient ground to deny the claim of the assessee for Input Tax Credit. The assessing authority is required to independently examine the evidence regarding the claim of the assessee for Input Tax Credit irrespective of the fact that tax is not reflected in Form GSTR-2A for which the assessee claims Input Tax Credit. 2. Considering the aforesaid facts of the case and the judgment in the case of Diya Agencies (supra), the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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