Calcutta HC: Denial of ITC for Missing GSTR-2A Unjustified


There has been tremendous rise in the cases booked for denial of input tax credit to the recipient on the grounds of non-reflection of the said credit in GSTR-2A/2B of the recipient even in case of bonafide reasons. 

Recently, Hon’ble Calcutta High Court has rendered favourable decision in the case of M/s Suncraft Energy Private Limited [MAT 1218 OF 2023 dated 2 August 2023] by ruling that denial of input tax credit for non-reflection of invoice in GSTR-2A is not permissible without investigating the supplier of goods or services. 

The ramifications of this decision and its applicability in the current scenario has been discussed in the attached newsflash.