Case LawWP(C) No. 24810 of 2023
Faizal Traders Pvt Ltd Vs Deputy Commissioner
- Court:
- High Court
- Bench:
- Kerala
- Date:
- February 7, 2024
- Type:
- Writ Petition
- Members:
- DINESH KUMAR SINGH
Subject
GST deadline extensions amid pandemic challenges are valid
Assessment
Summary
The case revolves around a writ petition filed by a registered dealer under the provisions of the CGST/SGST Act challenging an order denying input tax credit for a specific period. The petitioner, engaged in IHK Service for Southern Railway and suppl…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed by the petitioner, a registered dealer under the provisions of the CGST/SGST Act challenging the Order-in-Original No.11/2023/GST date 21.06.2023 passed by the 1 st respondent under Section 73(9) of the CGST Act, whereby the petitioner’s claim for input tax credit for an extent of Rs.1,16,75,250/- f…