Difference in Month of Reporting Sale and ITC Claim Doesn’t Amount to Tax Evasion: Kerala High Court

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Difference in Month of Reporting Sale and ITC Claim Doesn’t Amount to Tax Evasion: Kerala High Court

GST

Published on

06/02/2026

By Mariya Paliwala

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The Kerala High Court held that a mere difference in the month of reporting a sale by the supplier and claiming input tax credit (ITC) by the purchaser does not, by itself, amount to tax evasion, particularly when the discrepancy arises due to the timing of receipt of goods and requires only reconciliation. The case…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Difference in Month of Reporting Sale and ITC Claim Doesn’t Amount to Tax Evasion: Kerala High Court

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