ITC Mismatch Relief: Kerala HC Directs GST Officers to Reconsider Claims

Nallepilli Arumughan Jyothikumari Vs Deputy Commissioner of State Tax (Kerala High Court) This batch of writ petitions, which involves similar questions of fact and law, was disposed of by the Kerala High Court by adopting the reasoning, observations, and conclusions from a prior judgment dated 04.06.2024 in W.P.(C) Nos.31559/2019 and connected matters. The petitions contain three distinct sets of cases concerning the denial of Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime: 1. Cases where the supplier had remitted the tax (GST) but did not reflect it in their GSTR return...