| 1) | Hon’ble Supreme Court in the case of The State of Karnataka V. E Com Gill Coffee Trading (P) Ltd. vide Civil Appeal No. 230 of 2023. | The genuineness of transaction has to be proved as the burden to prove the genuineness of the transaction would be upon the purchasing dealer. | VIEW |
| 2) | Hon’ble Allahabad High Court in the case of M/s House of Engineering & Solutions Pvt. Ltd. V. State of U.P. & Others vide Writ Tax No. 1372 of 2023 | HC directs tax officials to verify correct facts from GSTIN before blocking ITC and pass appropriate orders. | VIEW |
| 3) | Hon’ble Kerela High Court in the case of M/s Henna Medicals, Bus Stand Road, Panoor V. State Tax Officer, Second Circle, State Goods & Service Tax Dept. [WPC 30660 of 2023] | Input Tax Credit cannot be denied based solely on the difference between GSTR-2A and GSTR-3B. | VIEW |
| 4) | Hon’ble Kerela High Court in the case of M/s Diya Agencies V. State Tax Officer, State GST Dept. [W.P.C no. 29769 of 2023] | ITC cannot be denied to the recipient on the ground that transactions are not reflected in GSTR-2A. | VIEW |
| 5) | Hon’ble Calcutta High Court in the case of Sanchita Kundu & Anr. V. Assistant Commissioner of State Tax [W.P.A. no. 7231 of 2022] | ITC cannot be denied on genuine transactions with suppliers whose registration cancelled after transaction. | VIEW |
| 6)) | Hon’ble Madras High Court in the case of Sri Shanmuga HArdwares Electricals V. State Tax Officer [W.P. no. 3804, 3808 and 3813 of 2024] | Hon’ble Madras High Court quashed the orders where claim was rejected entirely on the ground that GSTR-3B return did not reflect the claim of ITC. Court remanded he matters for fresh consideration by directing Assessing Officer to grant ITC claim by examining all the relevant documents. | VIEW |
| 7) | Hon’ble Madras High Court in the case of Cleon Optobiz Pvt. Ltd. V. Assistant Commissioner (ST) vide W.P. no. 495 of 2024 | ITC cannot be denied without considering the submission of petitioner. | VIEW |
