High Court of Madras
Meenakshi Collections v. Assistant Commissioner (ST)
For assesseeRemanded
W.P. NO. 24897 OF 2024
The ruling in brief
Where petitioner availed input tax credit on invoices not reflected in GSTR-2A due to technical glitches acknowledged by authorities, since statutory conditions for credit were otherwise met, denial of credit was not justified; as entitlement is established under Circular 183/15/2022-GST, no interest or penalty was payable
Provisions considered
Section 16, read with sections 41, 50 and 74, of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 - Rule 36 of Central Goods and Services Tax Rules, 2017/Tamil Nadu Goods and Services Tax Rules, 2017