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Kerala HC held that 2A is not a necessary condition to avail ITC

Kerala HC in the case of Diya Agencies has held that non availability of ITC in 2A can not be a sole ground for denial of ITC. Department has to verify the claim of the Taxpayers in accordance with the provision of law.


Accordingly, HC has remanded back the case to Assessing Officer for examination of the evidences to be submitted by the Taxpayer in support of his claim and pass Assessment Order as per Law.


Copy of the Order


Kerala HC_Diya Agencies
.pdf
Download PDF • 94KB

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