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Case Law Details

Case Name : Reinstate Renovation Solutions Vs Assistant State Tax Officer (Kerala High Court)
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Reinstate Renovation Solutions Vs Assistant State Tax Officer (Kerala High Court)

In the case of Reinstate Renovation Solutions vs Assistant State Tax Officer, the Kerala High Court addressed the denial of Input Tax Credit (ITC) for the financial year 2019–2020 under Section 16(4) of the CGST/SGST Acts. The petitioner challenged the order denying ITC, citing the recent notification of Section 16(5), which they argued would entitle them to the credit. The court considered the petitioner’s plea and the submissions from the government counsel.

The High Court set as

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