Kerala HC Quashes ITC Denial Because Section 16(5) Overrides Section 16(4) Timeline

Vellaram Kunnumal Prabeesh Vs Superintendent (Kerala High Court) The petitioner, a registered taxpayer under the CGST and SGST Acts, challenged an order passed under Section 73 of the CGST Act that denied input tax credit (ITC) relating to December 2021, January 2022, and February 2022. The denial was based on the ground that the returns were not filed within the time limit prescribed under Section 16(4) of the CGST Act. The petitioner contended that ITC was available under Section 16(5) of the CGST Act because the returns had been filed before the cut-off date specified in that provision. The...