Govindapurath Meethal Deepak Vs State of Kerala (Kerala High Court)
In Govindapurath Meethal Deepak vs State of Kerala, the Kerala High Court addressed a dispute regarding the denial of input tax credit (ITC) under Section 16(4) of the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts. The petitioner, an assessee under the CGST/SGST Acts, challenged an assessment order for the year 2018-19, which denied his ITC claim based on the time restrictions in Section 16(4). He sought relief from the court, arguing that similar cases had already been addressed by the court in the M. Trade Links vs Union of India case.
After hearing both parties, the court decided to set aside the assessment order that denied ITC based on Section 16(4). The court referred to the M. Trade Links judgment, which provided similar relief, and instructed the relevant authorities to review the petitioner’s claim following the directions laid out in that decision. The court also granted a stay on any coercive proceedings related to the denied ITC until a final decision is made. The authorities were given three months to conduct a hearing and issue a revised order based on the facts of the case.
