Nominal Index [Citations: 2023 LiveLaw (Ker) 488-508]Aparna Sasi Menon v. The Revenue Divisional Officer 2023 LiveLaw (Ker) 488Master A (Minor) V District Legal Service Authority 2023 LiveLaw (Ker).
The Kerala High Court recently held that Input Tax Credit (ITC) cannot be denied to a purchaser merely on ground of non-reflection of the transaction in the GSTR-2A Form. Remanding the matter back to.