High Court of Kerala
Rakesh Krishnan v. Deputy State Tax Officer
For assesseeRemanded
WP(C) NO. 26879 OF 2026
The ruling in brief
Where petitioner, a registered person, claimed input tax credit for February and March 2020 and furnished returns within statutory cut-off under Section 16(5), denial of ITC solely citing limitation under Section 16(4) was unsustainable and authorities were directed to reconsider and grant ITC if otherwise eligible
Provisions considered
Section 16, read with section 73, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017
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