HomeGSTNew S. 16(5) Applies Retrospectively: Kerala High Court Quashes GST Recovery Order...

New S. 16(5) Applies Retrospectively: Kerala High Court Quashes GST Recovery Order Over ITC Rejection 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
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.

Latest articles

Date of Possession—Not Registration—Relevant for Capital Gains Relief: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has ruled in favour of the...

No Personal Hearing Notice Issued: Uttarakhand High Court Quashes GST Order for Violation of Section 75(4)

In a significant ruling reinforcing the principles of natural justice under GST law, the...

GSTAT Hyderabad Bench Commences Operations from April 20; Registrar Court to Address Defective Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad Bench, has officially commenced its...

Is Consolidated GST SCN Across Multiple Financial Years Valid? Bombay HC Refers Issue to Larger Bench

The Bombay High Court  while hearing a large batch of writ petitions has raised...

More like this

Date of Possession—Not Registration—Relevant for Capital Gains Relief: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has ruled in favour of the...

No Personal Hearing Notice Issued: Uttarakhand High Court Quashes GST Order for Violation of Section 75(4)

In a significant ruling reinforcing the principles of natural justice under GST law, the...

GSTAT Hyderabad Bench Commences Operations from April 20; Registrar Court to Address Defective Appeals

The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad Bench, has officially commenced its...