High Court of Kerala17 September 2026

PBS Traders v. Assistant State Tax Officer

For assessee

WP(C) NO. 29706 OF 2026

The ruling in brief

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

Provisions considered

Section 16, read with sections 39 and 44, of Central Goods and Services Tax Act, 2017/Kerala State 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

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PBS Traders v. Assistant State Tax Officer

The ruling in brief

Provisions considered

PBS Traders v. Assistant State Tax Officer

The ruling in brief

Provisions considered

Read the full analysis

Satyendra Singh v. L and T Technology Services Ltd

Jain Cement Udyog v. Union of India

Ichais Productions Ltd. v. Assistant Commissioner

Read the full analysis