Gokul Enterprises Wins ITC Claim Battle: Kerala HC Directs Reassessment

Gokul Enterprises Vs Deputy Commissioner of State Tax (Kerala High Court) The recent judgment by the Kerala High Court in the case of Gokul Enterprises vs Deputy Commissioner of State Tax has significant implications for businesses navigating Input Tax Credit (ITC) claims under the Central Goods and Service Tax Act, 2017. The petitioner sought relief from an assessment order and recovery notice, challenging the constitutionality and validity of specific provisions. Detailed Analysis: The petitioner’s plea centered around Section 16(2)(c) of the CGST Act, 2017, and corresponding provision...