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Claiming Depreciation on Unavailed Portion Does Not Bar ITC on Balance: Kerala HC

Case Law Details

Case Name
South Indian Bank Ltd. Vs Joint Director, Directorate General of GST Intelligence (Kerala High Court)
Date of Judgement/Order
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South Indian Bank Ltd. Vs Joint Director, Directorate General of GST Intelligence (Kerala High Court) The Hon’ble Kerala High Court, in the case of M/s South Indian Bank Ltd. v. Joint Director, Directorate General of GST Intelligence, along with two connected matters namely, The Federal Bank Ltd. v. The Joint Director, Directorate General of GST Intelligence [Writ Petition (Civil) No. 24348 of 2025] and M/s South Indian Bank Ltd. v. Additional Commissioner of Central Tax & Central Excise [Writ Petition (Civil) No. 23546 of 2024], examined the prevalent connection between Input Tax Credit...
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Author Info

Bimal Jain
Name: Bimal Jain
Qualification: LL.B / Advocate
Company: A2Z Taxcorp LLP
Location: Delhi, Delhi
Articles Published: 2,881

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