Case Law Details
Case Name : Malabar Plaza Residency & Restaurant Vs Assistant State Tax Officer (Kerala High Court)
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All High Courts Kerala High Court
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Malabar Plaza Residency & Restaurant Vs Assistant State Tax Officer (Kerala High Court)
The Kerala High Court disposed of a writ petition filed by a registered taxpayer under the CGST and KSGST Acts, 2017, challenging recovery proceedings initiated pursuant to an order passed under Section 73 of the CGST Act (Ext.P2). In Ext.P2, the Input Tax Credit (ITC) claimed by the petitioner was rejected on the ground that returns for the months December 2019 to March 2020 were filed beyond the statutory time limit prescribed under Section 16(4) of the CGST Act.
The petitioner contended that by virtu...
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