The Kerala High Court has quashed a GST recovery order issued against a Kochi-based hotel and restaurant, holding that the taxpayer was entitled to claim Input Tax Credit (ITC) under the amended provisions of the Central Goods and Services Tax (CGST) Act. The bench of Justice Ziyad Rahman A.A. observed that the rejection could not…
New S. 16(5) Applies Retrospectively: Kerala High Court Quashes GST Recovery Order Over ITC Rejection
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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