High Court of Kerala8 June 2026

Intertek India (P.) Ltd. v. Assistant Commissioner of Central Taxes and Central Excise

For assessee

WP (C) NO. 30075 OF 2024

The ruling in brief

Where petitioner with multiple state registrations received foreign IT services invoiced to one state but consideration and tax under reverse charge were discharged by another unit which issued self-invoice as prescribed, denial of input tax credit on grounds of invoice address was unsustainable since statutory conditions for ITC were satisfied and self-invoice constituted valid tax-paying document.

Where petitioner cross-charged service value and corresponding input tax credit from head office to other states without ISD registration for July 2017 to March 2019, since unamended law did not mandate ISD registration and distribution route was not compulsory as per statutory materials, such cross-charge was not illegal and penalty demand was unsustainable

Provisions considered

Section 16, read with sections 9 and 31, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017 - Rule 36 of Central Goods and Services Tax Rules, 2017/Kerala State Goods and Services Tax Rules, 2017 - Section 5 of Integrated Goods and Services Tax Act, 2017; Section 20, read with sections 24 and 25, 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

Provisions considered

Related rulings

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Intertek India (P.) Ltd. v. Assistant Commissioner of Central Taxes and Central Excise

The ruling in brief

Provisions considered

Intertek India (P.) Ltd. v. Assistant Commissioner of Central Taxes and Central Excise

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