The Hon’ble Kerala High Court in Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise [WP(C) No. 30075 of 2024 dated June 08, 2026] quashed the order passed under Section 74 of the CGST Act, 2017 demanding reversal of input tax credit (“ITC“) amounting to Rs. 1,31,14,220/- along with equal penalty, and held that (i) the Assessee was legally entitled to avail ITC on the strength of self-invoice issued under reverse charge mechanism even where the foreign supplier’s invoice was raised in the name of the separately registered Delhi corporate office; and (ii) prior to the amendment of Section 20 of the CGST Act with effect from April 01, 2025, obtaining registration as an Input Service Distributor (“ISD“) was not mandatory for distribution of common ITC among distinct persons.
