Diya Agencies v. State Tax Officer

The case of Diya Agencies v. State Tax Officer is a significant decision of the Kerala High Court dealing with one of the most litigated issues under the GST regime—whether Input Tax Credit (ITC) can be denied merely because the corresponding invoices are not reflected in GSTR-2A.

The petitioner, Diya Agencies, claimed Input Tax Credit (ITC) amounting to ₹44,51,943.08 under the CGST and SGST Acts for the Assessment Year 2017-18.