Kerala HC Sets Aside Order Denying ITC: Directs Reconsideration in Light of Section 16(5) Extension

Mellow Foundation Builders and Developers (P.) Ltd. Vs Superintendent (Kerala High Court)

The Kerala High Court addressed a dispute between Mellow Foundation Builders and Developers (P.) Ltd. and the Superintendent Central Tax and Central Excise concerning the denial of Input Tax Credit (ITC). The petitioner challenged an assessment order under Section 73(9) of the CGST Act, which included penalties and interest for the financial year 2018-19. The core issue centered on the petitioner’s failure to file GSTR-3B returns within the initially prescribed timeframe, leading to the

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