Case Law Details
Case Name : Pazhassi Motors Vs State of Kerala (Kerala High Court)
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Courts :
All High Courts Kerala High Court
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Pazhassi Motors Vs State of Kerala (Kerala High Court)
The Kerala High Court (Kerala High Court) considered a writ petition filed by a registered taxpayer under the CGST/KGST Act, 2017, challenging an assessment order for the year 2018–19. Under the impugned order, the input tax credit (ITC) claimed by the petitioner was denied on the ground that returns for the period from May 2018 to March 2019 were not filed within the time limit prescribed under Section 16(4) of the CGST Act.
The petitioner contended that the denial was unsustainable in view of Section 16(5) of the CGS
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