High Court of Kerala4 August 2026

Hilite Realtors (India) LLP v. Deputy Commissioner of State Tax

For assesseeRemanded

WP(C) NO. 22152 OF 2026

The ruling in brief

Where petitioner was denied ITC due to delayed return filing and disallowance orders were passed before retrospective insertion of section 16(5), since new provision creates a non obstante retrospective relaxation against limitation under section 16(4), statutory right to claim ITC could not be defeated by circular or notification and petitioner was entitled to benefit of extended period if otherwise eligible

Provisions considered

Section 16, read with section 161, 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

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

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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

Hilite Realtors (India) LLP v. Deputy Commissioner of State Tax

The ruling in brief

Provisions considered

Hilite Realtors (India) LLP v. Deputy Commissioner of State Tax

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