Kerala High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Kerala, newest first.
2 rulings found
Kerala High Court
Where petitioner, a registered person, claimed input tax credit for February and March 2020 and furnished returns within statutory cut-off under Section 16(5), denial of ITC solely citing limitation under Section 16(4) was unsustainable and authorities were directed to reconsider and grant ITC if otherwise eligible
Kerala High Court
Where taxpayer claimed input tax credit for specific months and filed returns within special cut-off period provided under non-obstante credit provision, denial of credit on ground of general time-limit was invalid since special provision overrode general timeline and entitlement must be reconsidered based only on fulfilment of non-obstante credit criteria if otherwise eligible