Madras High Court: ITC claim valid even if not in GSTR-3B, based on GSTR-2A and GSTR-9

• Madras High Court allowed the writ petition in the case of Sri Shamunga Hardwares Electricals v. State Tax Officer
• Credit should not be denied when ITC claim is not reflected in GSTR-3B but is claimable based on GSTR-2A and GSTR-9
• Petitioner filed nil return in GSTR-3B but ITC was reflected in GSTR-2A and GSTR-9
• Revenue Department rejected ITC claim based on GSTR-3B, leading to the writ petition
• Court held that Assessing Officer should examine ITC claim based on required documents, not solely on GSTR-3B
• Impugned Orders were quashed and matter remanded back for reconsideration.

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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