Kerala HC Directs Petitioner to File DRC-03 for refund of ITC Credit

Hlllifecare Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Kerala High Court) Introduction: In a recent verdict, the Kerala High Court addressed a case where a petitioner sought a refund of Input Tax Credit (ITC) that had been wrongly denied by the Deputy Commissioner of Central GST & Central Excise. This article provides a detailed analysis of the case, the court’s decision, and its implications. Detailed Analysis 1. Background of the Case The petitioner had initially filed a refund application for Input Tax Credit (ITC) on 29th August 2020. However, this applic...