HC Dismisses Writ Petition as Appellant Fails to Prove ITC Claim

Ansil Ibrahim Vs Assistant Commissioner second Circle (Kerala High Court) In a recent judgment, the Kerala High Court dismissed a writ petition filed by Ansil Ibrahim, the proprietor of ‘M/s Light House,’ against the Assistant Commissioner Second Circle. The case revolved around the denial of input tax credit (ITC) under the CGST and SGST Acts. We will delve into the details of the case and the court’s rationale in this article. 1. Background of the Case: Ansil Ibrahim, operating under the business name ‘M/s Light House,’ had his claim for an ITC of Rs. 98,479 un...