High Court of Kerala
Shamsudheen A.K. v. State Tax Officer
For assesseeRemanded
WP(C) NO. 24964 OF 2026
The ruling in brief
Where petitioner claimed input tax credit for February and March 2019 and filed returns on 12.11.2019, since returns were submitted within cut-off prescribed by Section 16(5) which has a non-obstante clause overriding Section 16(4), limitation under Section 16(4) was inapplicable and petitioner was eligible for ITC subject to other entitlement
Provisions considered
Section 16 of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017
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