Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
← back
Informative
Kerala High Court Affirms Validity of GST Deadline Extensions During Pandemic
Update / Judgement Date
04 Jun 2024
Source
Author
Team — WCP Legal Desk
Reading Time
1 min read
GST
The Kerala High Court's ruling in Faizal Traders Pvt Ltd vs Deputy Commissioner centers on the denial of a GST input tax credit (ITC) claim and related penalties. Faizal Traders contested the rejection of their ITC claim for the period from July to September 2017, citing procedural issues and the applicability of GST notifications. \r
The court upheld the validity of notifications extending the deadline, citing force majeure due to COVID-19. It also recognized the applicant's right to benefit from GST Circular No. 183/15/2022, which outlines a framework for reconciling ITC differences. \r
The court partially allowed the petition, dismissing challenges to the notifications but remanding the case for reassessment, directing the applicant to comply with the circular and submit necessary documents for a fresh assessment order.
