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

O. Ibrahim Kutty Vs State Tax Officer (Kerala High Court) The petitioner, a registered taxpayer under the CGST Act, challenged an order by which Input Tax Credit (ITC) claimed for March 2020 was denied and a penalty was imposed. The denial was based on the finding that the petitioner had failed to submit the return for the relevant month within the period stipulated under Section 16(4) of the CGST Act. The petitioner contended that relief was available under Section 16(5) of the Act, which provides that a taxpayer who furnishes the return on or before the cut-off date of 30.11.2021 would be en...