Malabar Plaza Residency & Restaurant Vs Assistant State Tax Officer (Kerala High Court)
The Kerala High Court disposed of a writ petition filed by a registered taxpayer under the CGST and KSGST Acts, 2017, challenging recovery proceedings initiated pursuant to an order passed under Section 73 of the CGST Act (Ext.P2). In Ext.P2, the Input Tax Credit (ITC) claimed by the petitioner was rejected on the ground that returns for the months December 2019 to March 2020 were filed beyond the statutory time limit prescribed under Section 16(4) of the CGST Act.
The petitioner contended that by virtue of the amendment introducing Section 16(5) to the CGST Act with effect from 16.08.2024, ITC could be granted in cases where returns were filed on or before 30 November 2021. It was submitted that the petitioner had filed all relevant returns either on 28.12.2020 or 18.11.2021, as reflected in Ext.P2 itself, and thus fell within the cut-off date contemplated under Section 16(5).
The learned Government Pleader opposed the petition, pointing out serious lapses on the part of the petitioner in pursuing remedies. It was submitted that after issuance of Ext.P2, the petitioner had been intimated on 22 March 2025 to file an application for rectification, but no response was made. On this basis, it was argued that the relief sought need not be granted.
