Kerala HC rejects Application for Transitional Credit filed after 5 years

Malabar Cements Ltd. Vs Assistant Commissioner (Kerala High Court)

Introduction: The Kerala High Court recently addressed a crucial issue regarding the time limit for claiming transitional credit under the Goods and Services Tax (GST) Act. The petitioner, Malabar Cements Ltd., had filed a writ petition seeking to challenge the denial of transitional credit for inward supplies made before 01.07.2017. The court’s decision centered on the rejection of the petitioner’s application for extending the limitation period for claiming

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