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Kerala HC Allows Branch ITC Claim as ISD Registration Was Not Mandatory Before April 2025
Case Law Details
- Case Name
- Intertek India Pvt. Ltd. Vs Assistant Commissioner of Central Taxes And Central Excise (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Intertek India Pvt. Ltd. Vs Assistant Commissioner of Central Taxes And Central Excise (Kerala High Court)
Prior to April, 2025, when ISD Registration Not Mandatory under GST – Kerala HC Upholds Branch-Office ITC Claim on Invoice Issued in the Name of Corporate Office
The Kerala High Court held that prior to April 1, 2025, obtaining Input Service Distributor (ISD) registration was not mandatory for distributing common input tax credit (ITC) among distinct persons under the GST regime. The Court quashed the demand of ₹1.31 crore and equivalent penalty imposed under Section 74 of the CGST Ac...
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