Disposed
M/S. Asian Tiles & Granites v. the State Tax Officer
Kerala HCWP(C)/3489/2023
Case brief
AI extract
What is this about?
The High Court of Kerala disposed of a batch of writ petitions concerning denial of Input Tax Credit (ITC) due to technical discrepancies or non-remittance by suppliers. The Court adopted findings from a connected judgment, granting petitioners liberty to approach GST authorities within 30 days to claim ITC benefits under CBIC Circulars No. 183/2022 and 193/2023 upon proof of supplier payment. The
What did the court decide?
Liberty granted to petitioners to approach GST authorities within 30 days to claim ITC benefits under Circulars No. 183/2022 and 193/2023 by producing proof of payment.