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TMI BlogInput Tax Credit Claims under GST: A Case Study of the Kerala High Court RulingX X X X Extracts X X X X X X X X Extracts X X X X ..... rrounding the claims of Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime in India. This article offers an analysis of this landmark decision, highlighting the intricacies of ITC claims, the burden of proof, and the role of GST forms in the adjudication process. Background of the Case The case revolves around a writ petition filed by Diya Agencies challenging an assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for ITC, certain conditions must be met, including the mention of the input tax in specific clauses GSTR-2A. * Petitioner's Compliance with GST Act: The petitioner contended they had complied with all conditions under Section 16(2) of the GST Act, including paying the tax to the seller and obtaining a valid tax invoice. However, despite this compliance, their ITC was rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt found that the petitioner's ITC claim had been denied solely based on the non-mention of the amount in GSTR 2A. It emphasized the need for the petitioner to provide evidence of the tax payment and the genuineness of the transactions with the seller. Consequently, the court remanded the matter back to the Assessing Officer, directing them to reassess the petitioner's claim for ITC. The cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms under the GST regime. * It highlights the need for assessing authorities to consider claims beyond the mere reflection of details in GST forms. * The decision emphasizes the facilitative nature of GST forms and supports the self-assessment mechanism in the GST framework. Conclusion The Kerala High Court's judgment in "Diya Agencies vs The State Tax Officer" sets a precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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