Prior to April, 2025, when ISD Registration Not Mandatory under GST - Kerala HC Upholds Branch-Office ITC Claim on Invoice Issued in the Name of Corporate Office

Last updated: 11 June 2026

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The Kerala High Court has ruled that a company can claim Input Tax Credit (ITC) using a self-invoice, even if the original invoice from a foreign supplier was issued in the name of its separate corporate office. The court clarified that obtaining Input Service Distributor (ISD) registration was not mandatory for distributing common ITC among different company units before April 1, 2025. This decision quashes a demand for reversal of ITC and penalty, recognising the validity of self-invoices for RCM services and the non-mandatory nature of ISD registration in the specified period.

Court :
Kerala High Court

Brief :
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.

Citation :
WP(C) No. 30075 of 2024 dated June 08, 2026]

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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