Kerala HC: GST Authorities to Consider ITC on Capital Goods for Job Work

Kuttukaran Antony Anto Vs State Tax Officer (Kerala High Court)

Kerala High Court, in the case of Kuttukaran Antony Anto vs State Tax Officer, examined whether the petitioner, a taxpayer under the CGST/SGST Acts, 2017, could claim Input Tax Credit (ITC) on capital goods sent directly for job work. The petitioner had received an assessment order under Section 73 for the 2018-19 financial year, partly due to delayed return filings in 2019. However, an amendment incorporating sub-clause (5) to Section 16 of the GST Act allowed for ITC claims on capital goods

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