High Court of Kerala2 July 2026

Sravana Textiles v. Assistant State Tax Officer

For assesseeRemanded

WP(C) NO. 21909 OF 2026

The ruling in brief

Where petitioner claimed ITC for March 2020 and furnished return on 04.01.2021, denial of ITC solely on ground of not filing return before cut-off under section 64 was unsustainable as return was within statutory period under section 16(5) and section 65, thus order declining ITC was to be quashed and reconsideration directed if petitioner otherwise eligible

Provisions considered

Section 16, read with sections 64 and 65, 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

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Sravana Textiles v. Assistant State Tax Officer

The ruling in brief

Provisions considered

Sravana Textiles v. Assistant State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Siemens Healthcare (P). Ltd. v. Union of India

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Read the full analysis