Kerala HC Quashes ITC Denial as Section 16(5) Benefit Was Not Considered

Oyster Auto Body Vs State Tax Officer (Kerala High Court) The Kerala High Court allowed the writ petition filed by a registered taxpayer challenging an order passed under Section 73 of the CGST Act, which had denied input tax credit (ITC) relating to the period from April 2018 to March 2019. The denial was based on the finding that the petitioner had failed to furnish the relevant returns within the time limit prescribed under Section 16(4) of the CGST Act. The petitioner contended that the impugned order failed to consider the benefit available under Section 16(5) of the CGST Act, a provision...