High Court of Kerala
Wild Planet Pvt. Ltd. v. Superintendent, Central Tax & Central Excise
For assesseeRemanded
WP (C) NO. 7801 OF 2026
The ruling in brief
Returns for January to March 2020 filed on 25-12-2020 and 29-12-2020 were within cut-off prescribed under retrospective Section 16(5) of CGST Act; hence, petitioner was entitled to ITC notwithstanding expiry of CBIC circular’s rectification window regarding GST demand orders relating to Section 16(4) time-barred ITC
Provisions considered
Section 16, read with sections 16(4) and 16(5) of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017
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