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Case Law Details

Case Name : Lloyd Insulations India Limited Vs State Tax Officer (Kerala High Court)
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Lloyd Insulations India Limited Vs State Tax Officer (Kerala High Court)

Lloyd Insulations India Limited approached the Kerala High Court challenging the denial of input tax credit (ITC) for the financial year 2019-20, as per the provisions of Sub-Section (4) of Section 16 of the CGST/SGST Acts, through an order dated 23.08.2024. The petitioner argued that with the notification of Sub-Section (5) of Section 16, they should be entitled to the ITC that was previously denied. After hearing the petitioner’s counsel and the Government Pleader, the court decided to set aside the order

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