Liz Enterprises Vs State of Kerala
Date: June 27, 2025
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): DINESH KUMAR SINGH
Subject Matter
ITC Disputes Disposal: Limited Window for Relief Under CBIC Circulars Granted
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…
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…