Case LawWP(C) No. 28287 of 2019
Liz Enterprises Vs State of Kerala
- Court:
- High Court
- Bench:
- Kerala
- Date:
- June 27, 2025
- Type:
- Writ Petition
- Members:
- DINESH KUMAR SINGH
Subject
ITC Disputes Disposal: Limited Window for Relief Under CBIC Circulars Granted
Input Tax Credit
Summary
The High Court disposed of this batch of writ petitions, which raised common issues concerning the denial of Input Tax Credit (ITC) during the initial GST implementation period (FY 2017-2019). The Court adopted the reasoning and conclusions from its…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This batch of writ petitions contains three sets of cases. In some cases, the respective supplier had remitted the tax (GST) but not reflected in their return GSTR due to some technical reasons. Another set of petitioners are those who have received the goods or services and have valid tax invoices, proof of payment of the value of goods along w…