High Court of Kerala10 September 2026

Vinod George v. State Tax Officer

For assessee

WP (C) NO. 30960 OF 2026

The ruling in brief

Where petitioner claimed input tax credit for March 2019 and filed return on 02.01.2020, since this was within cut-off date of 30.11.2021 prescribed by Section 16(5), denial of input tax credit on ground of limitation under Section 16(4) was unsustainable and order declining credit was quashed for reconsideration under Section 16(5) if otherwise eligible

Provisions considered

Section 16, read with section 73, 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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Vinod George v. State Tax Officer

The ruling in brief

Provisions considered

Vinod George 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