Kerala HC Dismisses Writ Petition on Wrongful Denial of ITC under CGST Act

Kuriakose Parappottu Binu Vs State Tax Officer (Kerala High Court)

In the case of Kuriakose Parappottu Binu vs. State Tax Officer, the Kerala High Court addressed the wrongful denial of Input Tax Credit (ITC) under the CGST Act. The petitioner contested Ext.P2 order issued by the State Tax Officer, seeking relief from the liability of CGST/SGST for the assessment year 2018-19.

The crux of the matter lies in the petitioner’s claim that Input Tax Credi

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