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Section 16(4) ITC Denial Quashed as Returns Filed Within Section 16(5): Kerala HC
Case Law Details
- Case Name
- Med Serve Vs State of Kerala (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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Med Serve Vs State of Kerala (Kerala High Court)
he petitioner, a registered taxpayer under the CGST/KSGST Act, challenged an order passed under Section 73 of the CGST Act denying input tax credit (ITC) on two grounds. First, certain ITC claims were held to be unsupported by proper documents and therefore inadmissible under Section 16(2)(c) of the CGST Act. Second, the monthly returns for December 2018, January 2019, February 2019, and March 2019 were found to have been filed beyond the time limit prescribed under Section 16(4) of the Act.
Before the Kerala High Court, the petitioner expressl...
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