High Court of Kerala15 September 2026

Ichais Productions Ltd. v. Assistant Commissioner

For assessee

WP(C) NO. 29314 OF 2026

The ruling in brief

Where petitioner filed monthly return for March 2019 on 23.10.2019 and claimed input tax credit, since return was within cutoff of Section 16(5), denial based on Section 16(4) limitation was unsustainable, requiring reconsideration and grant of input tax credit for March 2019 if otherwise eligible

Provisions considered

Section 16, read with Section 168A, of Central Goods and Services Tax Act, 2017/Kerala 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 Kerala15 September 2026

Ichais Productions Ltd. v. Assistant Commissioner

For assessee

WP(C) NO. 29314 OF 2026

The ruling in brief

Provisions considered

Section 16, read with Section 168A, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017

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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: 15 Sept 2026
Case no.: WP(C) NO. 29314 OF 2026
Outcome: In favour of the assessee
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

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

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

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

Jain Cement Udyog v. Union of India

PBS Traders v. Assistant State Tax Officer

Read the full analysis