Kerala HC Dismisses Writ on GST Transitional Credit, Cites Appeal Remedy

Metalex Agencies Vs State Tax Officer (Kerala High Court)

Introduction: Metalex Agencies brought a writ petition before the Kerala High Court, contesting the assessment order issued under the KSGST/CGST Act, 2017 (Exhibit P-7). The petitioner’s claim for transitional credit was scrutinized, leading to discrepancies and subsequent disallowance of certain credits. The court’s decision on the availability of statutory remedies under the GST Act is pivotal in understanding the legal recourse available to taxpayers.

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