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| October 2023 (Week 4) | ||
GST NEWS BULLETIN
GST paid by the Recipient but not remitted to the Government by the Supplier does not provide grounds for denying ITC
The Hon’ble Kerala High Court, in the case of M/s. Goparaj Gopalkrishnan Pillai v. State Tax Officer, Thripunithura & Ors. [WP(C) 29855 of 2023 dated October 5, 2023] allowed the writ petition and held that the Input Tax Credit (“ITC”) should not be denied on the ground that GST paid is not reflected in Form GSTR2A due to non-remittance by Supplier.......
An inquiry conducted by the GST Officer is not a trial
The Hon’ble Kerala High Court in M/s. Steel India v. the State Tax Officer, Nattika, Thrissur, and Ors. [W.P.(C) No.29033 of 2023 dated October 5, 2023] held that the investigation carried out by the qualified officer should not be considered a trial.......
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