Lulu Mall ITC Claim on Construction: Kerala HC Orders Review

Lulu International Shopping Malls Pvt Ltd Vs Joint Commissioner (Kerala High Court)

Kerala High Court has ordered a reconsideration of Lulu International Shopping Malls Pvt Ltd’s input tax credit (ITC) claim related to the construction of its shopping malls. The court’s decision stemmed from a writ petition challenging a tax liability determination under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). Lulu Mall, engaged in retail, leasing, and wholesale trading, had claimed ITC on works contract services, which the respondent deem

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