Kerala HC Allows ITC Claim as Return Was Filed Before Section 16(5) Cut-Off Date

Ibrahim Kutty Vs State Tax Officer (Kerala High Court) The petitioner, a registered taxpayer under the CGST Act, challenged an order passed by the State Tax Officer denying Input Tax Credit (ITC) for March 2020 and imposing penalty on the ground that the return for the relevant month was not filed within the period prescribed under Section 16(4) of the CGST Act. The petitioner relied on Section 16(5) of the Act, which provides that taxpayers who furnish returns before the cut-off date of 30.11.2021 would be eligible for ITC. The Court noted that the petitioner had filed the return on 18.01.202...