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1 ruling found

Kerala High Court2 Jul 2026
For assesseeRemanded
Sravana Textiles v. Assistant State Tax Officer
Where petitioner claimed ITC for March 2020 and furnished return on 04.01.2021, denial of ITC solely on ground of not filing return before cut-off under section 64 was unsustainable as return was within statutory period under section 16(5) and section 65, thus order declining ITC was to be quashed and reconsideration directed if petitioner otherwise eligible

Sravana Textiles v. Assistant State Tax Officer