Case Law Details
Case Name : Hi-Tech Security Systems Vs Assistant State Tax Officer (Kerala High Court)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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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...
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