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Kerala HC Allows Assessee to Claim ITC Despite Non-Traceable Suppliers, Subject to Documentation

  • Kerala High Court examined denial of Input Tax Credit to Assessee due to non-traceable suppliers
  • Court referred to earlier ruling in M. Trade Links for consistent application of legal principles
  • Matter remanded allowing Assessee to claim disputed ITC with relevant documents
  • Assessee must provide documents within one month of judgment receipt
  • Writ petition allowed reinforcing reconsideration of ITC denial with proper proof
  • Case: Hercules Automobiles International Pvt Ltd vs Union of India and Others

Source: a2ztaxcorp.net

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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