Malabar Cements Ltd. Vs Assistant Commissioner
Date: October 18, 2023
Subject Matter
Rejection of application of transitional credit for belated filing after five years from the prescribed date is upheld
Summary
The case involves a writ petition seeking quashing of orders denying the petitioner's claim for transitional credit in respect of inward supplies made before 01.07.2017. The petitioner claimed input tax credit after the initial period of thirty d…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been filed seeking quashing of Exhibits P-4 and P-5 orders passed by the 2 nd and 3 rd respondents respectively, whereby the petitioner’s claim for transitional credit in respect of inward supplies made before 01.07.2017 have been denied and the petitioner’s application for extending the l…