High Court of Kerala2 July 2026

Excel Polymers v. State Tax Officer

For assesseeRemanded

WP(C) NO. 21324 OF 2026

The ruling in brief

Where petitioner filed returns for November 2018 to March 2019 before 30.11.2021 and claimed ITC for FY 2018-19, since statutory cut-off stood satisfied, refusal of ITC was not sustainable and same required reconsideration under Section 16(5) if otherwise eligible

Provisions considered

Section 16, read with section 39, 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.

High Court of Kerala2 July 2026

Excel Polymers v. State Tax Officer

For assesseeRemanded

WP(C) NO. 21324 OF 2026

The ruling in brief

Provisions considered

Section 16, read with section 39, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017

Members

Read the full analysis

The background, the issue before the court and the reasoning behind the decision are free for members — along with the professional discussion on this ruling.

Free to join. No card required.

Already a member? Sign in

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

Case details

Forum: High Court of Kerala
Bench: ZIYAD RAHMAN A.A., J
Decided on: 2 Jul 2026
Case no.: WP(C) NO. 21324 OF 2026
Outcome: In favour of the assessee; matter remanded
Tax area: GST
Topic: Input tax credit

GSTAT Lucknow28 Sept 2026

For assessee

Satyendra Singh v. L and T Technology Services Ltd

Where assessee availed ITC on supplies from a vendor whose GST registration was retrospectively cancelled and limited ITC was allowed by appellate authority based on specific invoice entries and subsequent portal amendments, since no evidence established that supplies were not received or invoices were fictitious, thus in absence of legal or factual infirmity appeal against first appellate order was to be dismissed

CGST S.16

Kerala High Court17 Sept 2026

For assessee

PBS Traders v. Assistant State Tax Officer

Where petitioner filed returns for months September 2018 to March 2019 within extended deadline permitted by Section 16(5), denial of Input Tax Credit solely on ground of limitation under Section 16(4) was unsustainable, and petitioner remained entitled to ITC subject to fulfilling other conditions, as interest liability for belated payment was not contested in proceedings

Delhi High Court17 Sept 2026

For revenue

Jain Cement Udyog v. Union of India

Where assessee availed ITC on purchases from suppliers whose registrations were cancelled prior to invoice dates and ITC was denied due to suppliers’ non- payment of tax, challenge to Section 16(2)(c) as violative of Articles 14 and 19(1)(g) failed, since Supreme Court upheld validity of provision which only requires recipient to establish deposit of tax by supplier; petitioner relegated to appellate remedy

The ruling in brief

Provisions considered

The ruling in brief

Provisions considered

Read the full analysis

Related rulings

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