GST ITC Denial Set Aside as Returns Were Filed Before Section 16(5) Cut-Off Date

Poothankara Anoopkumar Vs Superintendent (Kerala High Court) The petitioner, a registered taxpayer under the CGST/KGST Act, challenged an Order-in-Original that denied input tax credit (ITC) for January and February 2019 on the ground that returns were not filed within the period prescribed under Section 16(4) of the CGST Act. The petitioner contended that Section 16(5) entitled him to the ITC since the returns were filed on 11.01.2020, before the cut-off date of 30.11.2021 specified in that provision. The Kerala High Court noted that the returns had been filed within the period contemplated...