Case Law Details
Hlllifecare Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Kerala High Court)
Introduction: In a recent verdict, the Kerala High Court addressed a case where a petitioner sought a refund of Input Tax Credit (ITC) that had been wrongly denied by the Deputy Commissioner of Central GST & Central Excise. This article provides a detailed analysis of the case, the court’s decision, and its implications.
Detailed Analysis
1. Background of the Case The petitioner had initially filed a refund application for Input Tax Credit (ITC) on 29th August 2020. However, this application was rejected by the Deputy Commissioner on 3rd November 2020, citing it as time-barred.
2. The Refund Application The petitioner had claimed a refund of the ITC, and the application was rejected by the Deputy Commissioner. This led to the filing of a writ petition to seek the court’s intervention.
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