The ruling in brief
Where petitioner filed returns claiming Input Tax Credit for June 2018 to March 2019 on dates prior to statutory cut-off of 30.11.2021, denial of ITC solely on ground of belated filing was not justified and petitioner was entitled to ITC subject to other eligibility and order declining ITC on limitation was to be quashed
Provisions considered
Section 16, read with section 73, of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017
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