Hi-Tech Security Systems Vs Assistant State Tax Officer (Kerala High Court)
The petitioner, a registered taxpayer under the CGST/KSGST Acts, challenged two assessment orders passed under Section 73 of the CGST Act for the assessment years 2018-19 and 2019-20. In both orders, the input tax credit (ITC) claimed by the petitioner was denied on the ground that the relevant returns were not filed within the time limit prescribed under Section 16(4) of the CGST Act.
For the assessment year covered by the first order, the petitioner had not filed returns for the period from October 2018 to March 2019 within the prescribed time. For the second assessment year, the delay related to returns from April 2019 to March 2020. The petitioner relied on Section 16(5) of the CGST Act, which provides that a taxpayer furnishing returns on or before 30.11.2021 is entitled to claim ITC.
The Court examined the records and found that the returns for July 2018 to March 2019 were filed between 25.08.2020 and 30.09.2021, while the returns relevant to the second assessment year were filed on 30.09.2021. Since all returns had been furnished before the cut-off date specified under Section 16(5), the Court held that the petitioner was eligible to claim ITC in respect of those transactions.
