https://www.taxtmi.com/article/detailed?id=14902 Kerala High Court rulings require officers to assess ITC claims on substantive compliance-tax invoices, receipt of goods/services, payment proofs and absence of collusion-permitting alternative documentary evidence where suppliers default or portal records mismatch, and directing contextual flexibility for short delays under Section 16(4) while preserving the statutory time limit. en-us Thu, 31 Jul 2025 07:01:40 +0530 Thu, 31 Jul 2025 07:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14902 Kerala High Court rulings require officers to assess ITC claims on substantive compliance-tax invoices, receipt of goods/services, payment proofs and absence of collusion-permitting alternative documentary evidence where suppliers default or portal records mismatch, and directing contextual flexibility for short delays under Section 16(4) while preserving the statutory time limit. Articles Goods and Services Tax - GST Thu, 31 Jul 2025 07:01:40 +0530 https://www.taxtmi.com/article/detailed?id=14902