Kerala HC quashes assessment order that partially denies assessee’s claim for higher input tax only on the ground that amount was not mentioned in the GSTR 2A; Remarks that “Merely on the ground that in Form GSTR-2A the said tax is not reflected should not be a sufficient ground to deny the assessee the claim of the input tax credit”; HC alludes to the purpose of Form GSTR-2A which in catena of cases has been held to be in the nature of taxpayer facilitiation (as also clarified by CBIC press release dated October 18, 2018); In this context, HC elucidates that verifying tax payment by assessee and the authenticity of transactions between assessee and seller dealer “are the matter on facts and evidence” which assessee has to discharge as per SC judgment in Ecom Gill Coffee Trading Pvt Ltd