Kerala HC Sets Aside Denial of ITC Under CGST Act in Consideration of Notification U/S 165

The Kerala High Court has set aside the denial of Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) Act, taking into account a notification under Section 165. The court found that the denial was not justified and that the taxpayer was entitled to the ITC. This decision emphasizes the importance of adhering to statutory provisions and notifications while making tax assessments. It highlights the necessity for tax authorities to ensure compliance with legal frameworks when evaluating ITC claims.