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Kerala HC Set Aside ITC Denial Due as GST Return Filed Before 30th November 2021
Case Law Details
- Case Name
- Philip Thomas Vs State Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Philip Thomas Vs State Tax Officer (Kerala High Court)
The Kerala High Court examined a writ petition challenging an order passed under Section 73 of the CGST Act that rejected the petitioner’s claim for input tax credit (ITC) for March 2020. The rejection was based on the ground that the return for March 2020 was not filed within the time limit prescribed under Section 16(4) of the CGST Act. The petitioner contended that, in view of the newly introduced Section 16(5) of the CGST Act, ITC could not be denied since the return for March 2020 was filed before the cut-off date of 30 November 202...
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