High Court of Kerala16 June 2026

Deepam Palm Dish v. State Tax Officer

For assesseeRemanded

WP(C) NO. 20408 OF 2026

The ruling in brief

Where taxpayer claimed input tax credit for specific months and filed returns within special cut-off period provided under non-obstante credit provision, denial of credit on ground of general time-limit was invalid since special provision overrode general timeline and entitlement must be reconsidered based only on fulfilment of non-obstante credit criteria if otherwise eligible

Provisions considered

Section 16, read with section 73, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Satyendra Singh v. L and T Technology Services Ltd

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Deepam Palm Dish v. State Tax Officer

The ruling in brief

Provisions considered

Deepam Palm Dish v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis