Kerala HC Allows ITC Claims Under GST Circulars Despite Lapsed Deadlines

Liz Enterprises Vs State of Kerala (Kerala High Court) The Kerala High Court considered a batch of writ petitions involving three categories of taxpayers facing issues with availing Input Tax Credit (ITC) under the GST regime. The first category consisted of cases where suppliers had remitted GST but had not reflected the tax payment in their GSTR filings due to technical reasons. The second category involved petitioners who had received goods or services and possessed valid tax invoices along with proof of payment of value and GST to suppliers, but the suppliers had not remitted the tax to th...