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ru24.net
News in English
Ноябрь
2023

Kerala HC ruling may bring relief to cos in GST litigation

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The Kerala High Court ruling offers potential relief to Indian companies entangled in GST-related litigation due to rejected input tax credit (ITC) claims when suppliers failed to pay taxes. The court held that disallowing credit solely due to missing entries in the GSTR-2A form is unwarranted and recommended considering alternative eligibility criteria. This decision aligns with established criteria for credit eligibility. While it sets a persuasive precedent, the issue may ultimately be resolved by the Supreme Court, as there have been conflicting high court rulings.



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