Kerala HC Upholds Validity of GST Deadline Extensions Amid Pandemic Challenges

Faizal Traders Pvt Ltd Vs Deputy Commissioner (Kerala High Court) The Kerala High Court’s decision in the case of Faizal Traders Pvt Ltd vs Deputy Commissioner revolves around the denial of an input tax credit (ITC) claim and related penalties under the CGST/SGST Act. Faizal Traders, a registered dealer engaged in providing services to Southern Railway and distributing BSNL top-up and recharge coupons, contested an Order-in-Original that denied their ITC claim of Rs. 1,16,75,250 for the period from July to September 2017. The dispute primarily concerns procedural timelines and the applic...