Section 16(4) Time Limit Cannot Defeat Section 16(5) ITC Relief: Kerala HC

Deepam Palm Dish Vs State Tax Officer (Kerala High Court) The Kerala High Court quashed an order passed under Section 73 of the CGST Act that denied Input Tax Credit (ITC) for April 2018 and March 2019 on the ground that the returns were not filed within the time limit prescribed under Section 16(4). The petitioner contended that it was entitled to ITC under Section 16(5) of the CGST Act because the relevant returns had been filed before the cut-off date of 30.11.2021 prescribed under that provision. The Court observed that the impugned order itself recorded that the returns for April 2018 and...