High Court of Kerala2 June 2026

Oyster Auto Body v. State Tax Officer

For assesseeRemanded

WP(C) NO. 18712 OF 2026

The ruling in brief

Where petitioner, a registered taxpayer, claimed ITC for April 2018 to March 2019 but was denied due to alleged delay in return filing, since statutory scheme under Section 16(5) allowed ITC if returns were furnished by 30.11.2021 and petitioner’s returns were so filed, denial was not justified and petitioner was entitled to claim ITC benefit if otherwise eligible

Provisions considered

CGST S.16

Section 16 of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

GSTAT Lucknow28 Sept 2026

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Satyendra Singh v. L and T Technology Services Ltd

Where assessee availed ITC on supplies from a vendor whose GST registration was retrospectively cancelled and limited ITC was allowed by appellate authority based on specific invoice entries and subsequent portal amendments, since no evidence established that supplies were not received or invoices were fictitious, thus in absence of legal or factual infirmity appeal against first appellate order was to be dismissed

CGST S.16

Kerala High Court17 Sept 2026

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Where petitioner filed returns for months September 2018 to March 2019 within extended deadline permitted by Section 16(5), denial of Input Tax Credit solely on ground of limitation under Section 16(4) was unsustainable, and petitioner remained entitled to ITC subject to fulfilling other conditions, as interest liability for belated payment was not contested in proceedings

Delhi High Court17 Sept 2026

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Jain Cement Udyog v. Union of India

Where assessee availed ITC on purchases from suppliers whose registrations were cancelled prior to invoice dates and ITC was denied due to suppliers’ non- payment of tax, challenge to Section 16(2)(c) as violative of Articles 14 and 19(1)(g) failed, since Supreme Court upheld validity of provision which only requires recipient to establish deposit of tax by supplier; petitioner relegated to appellate remedy

Oyster Auto Body v. State Tax Officer

The ruling in brief

Provisions considered

Oyster Auto Body v. State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

PBS Traders v. Assistant State Tax Officer

Jain Cement Udyog v. Union of India

Read the full analysis