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DIYA AGENCIES vs. THE STATE TAX OFFICER & OTHER
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

V. Dev

H. Abdul Lathief

Res. Counsel

Jasmine M.m

Petitioner / Applicant	DIYA AGENCIES
Respondent	THE STATE TAX OFFICER & OTHER
Court	Kerala High Court
State	Kerala
Date	Sep 12, 2023
Order No.	WP(C) NO. 29769 OF 2023
Citation	2023(9) TAXREPLY 7934
Original Order
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ORDER
JUDGMENT 1. The present writ petition in essence has been filed to challenge the assessment order Exhibit P-1 for the assessment year 2017-18 dated 24.05.2022. The petitioner’s claim for the input tax credit of Rs. 44,51,943.08/- for CGST and SGST has been limited at excess claim of Rs. 1,04,376.05/- as CGST and same amount as SGST credit has been denied on the ground that as per the GSTR 2A in respect of invoice supply, the tax payer is only eligible for input tax amount shown in CGSTR 2A. 2. The Learned Counsel for the petitioner submits that the claim of input tax credit cannot be denied merely on the ground of amount mentioned in the GSTR 2A for which the petitioner does not have any control. Learned Counsel for the petitioner further submits that the assessing authority is required to independently examine the claim of input tax credit of the assessee irrespective of the amount mentioned in the GSTR 2A. Learned Counsel for the petitioner placed reliance on the Jud....