In a plethora of judgments various courts have taken a view that the procedural grounds can not supersede the provisions of the legislation. In line of those judgments recently the honorable Kerala High court in the matter of the St. Joseph Tea Company Ltd Vs. (i) The State Tax Officer (ii) Deputy Commissioner , State GST Department (iii) State Goods & Service Tax Department (iv) Goods & Service Tax Network Ltd {WP (C) No. 17235 of 2020}, has examined the facts of the case and accordingly ordered that the ITC shall not be denied only on the ground that the transaction is not reflected in GSTR 2A.
Source Taxguru
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