Kerala HC Sets Aside Input Tax Credit Denial, Orders Review

Govindapurath Meethal Deepak Vs State of Kerala (Kerala High Court)

In Govindapurath Meethal Deepak vs State of Kerala, the Kerala High Court addressed a dispute regarding the denial of input tax credit (ITC) under Section 16(4) of the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts. The petitioner, an assessee under the CGST/SGST Acts, challenged an assessment order for the year 2018-19, which denied his ITC claim based on the time restrictions in Section 16(4). He sought relief from the court, arguing t

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