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Retrospective Amendment to Section 16(5) Saves ITC Claim for FY 2018-19: Karnataka HC
Case Law Details
- Case Name
- Doulathray S.Marnoor Vs Deputy Commissioner of Commercial Taxes (Audit)-1 (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Doulathray S.Marnoor Vs Deputy Commissioner of Commercial Taxes (Audit)-1 (Karnataka High Court)
The Karnataka High Court partly allowed a writ petition challenging an adjudication order passed under Section 73(9) of the CGST/KGST Acts for the financial year 2018-19, wherein the petitioner’s Input Tax Credit (ITC) claim had been denied under Section 16(4) of the CGST Act, 2017. The petitioner, a government contractor registered under the GST laws, had filed statutory returns for the assessment year 2018-19. Following an audit conducted by the respondent authority, an audit r...






