Kerala High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
18 rulings found
Kerala High Court
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
Gauhati High Court
Where petitioner’s GST registration was cancelled for non-filing of returns and failure to respond to notice, restoration of registration was to be allowed as subject to petitioners filing all pending returns within 30 days and remained liable for arrears comprising tax, interest, penalty and late fee
Kerala High Court
Where petitioner filed relevant GST returns for tax periods April 2019 to March 2020 prior to 30.11.2021 cut-off prescribed under Section 16(5), denial of input tax credit solely for late filing under Section 16(4) was unsustainable and petitioner was entitled for reconsideration and grant of ITC subject to fulfilment of other conditions
Calcutta High Court
Where assessee filed rectification application for ITC after prescribed cut-off as per departmental circulars but statute provided no time limit, executive circulars imposing six-month cap could not override substantive right under Section 16(5), and rejection for delay was unsustainable so rectification application was to be reconsidered on merits unless delay was found exceptional
Gauhati High Court
Where petitioner filed GST return for 2018-19 on 23.10.2019 and availed ITC, denial of ITC by tax authority was unsustainable since section 16(5) allowed ITC for returns filed up to 30.11.2021, making benefit of ITC for 2018-19 period available to petitioner, thus, order denying ITC was to be set aside
Andhra Pradesh High Court
Where registered dealer availed input tax credit for FY 2018-19 through GSTR- 3B on 20.12.2019, and initial rejection was due to deadline of 20.10.2019, subsequent statutory relaxation after introduction of section 16(5) extended window to 30.11.2021, making dealer's availment timely and order for reversal unsustainable
Kerala High Court
Where petitioner claimed input tax credit for January to March 2019 and filed returns on 31.10.2019, denial of credit due to limitation under Section 16(4) was incorrect since entitlement arose under Section 16(5), returns being filed within permissible cut-off date of 31.11.2021, thus orders declining credit were quashed and authority directed to reconsider eligibility under Section 16(5) alone
Tripura High Court
Where assessee reported invoices under incorrect GSTIN in GSTR-1 due to bona fide error, while taxes were duly paid and there was no loss of revenue, statutory provisions permitting rectification of inadvertent errors in GSTR-1 and GSTR-3B were applicable despite portal constraints, authorities were accordingly directed to permit amendment or manual correction to remedy error
Kerala High Court
Where petitioner furnished return for March 2019 on 13.12.2019, within statutory cut-off date of 30.11.2021, entitlement to input tax credit for said period stood preserved and denial based solely on purported delay invoking limitation was unsustainable, requiring reassessment of claim in light of statutory cut-off under Central Goods and Services Tax Act, 2017
Gauhati High Court
Where bona fide purchaser paid GST to registered seller and held valid tax invoice, denial of input tax credit solely due to seller’s failure to file returns or pay tax was not lawful, remedy lay against defaulting seller and not purchaser, thus treating ITC as excess and raising rectification demand was set aside
Kerala High Court
Where petitioner filed return for March 2020 on 17.11.2020 and challenged denial of input tax credit on ground of limitation, since Section 16(5) allowed entitlement where return was submitted before 30.11.2021, rejection of input tax credit as time-barred under Section 16(4) was unsustainable and reconsideration was warranted if otherwise eligible
Andhra Pradesh High Court
Best-judgment assessment raising GST demand was deemed withdrawn where petitioner subsequently filed GSTR-1 and GSTR-3B and paid tax, interest and late fee, though beyond 30 days; hence, no recovery could be initiated or continued under assessment order
Kerala High Court
Where petitioner filed returns for November 2018 to March 2019 before 30.11.2021 and claimed ITC for FY 2018-19, since statutory cut-off stood satisfied, refusal of ITC was not sustainable and same required reconsideration under Section 16(5) if otherwise eligible
Gauhati High Court
Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law
Gauhati High Court
GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage
Madras High Court
Where assessee sought rectification of clerical and arithmetical errors in GSTR-1 for early GST periods to enable correct flow of input tax credit to customers, rectification could not be denied merely on ground of delay or absence of portal functionality and corrected returns were required to be permitted
Madras High Court
Where petitioner claimed input tax credit but filed returns belatedly and sole reason for denial was delayed filing, since statutory amendment extended time limit and petitioner filed within such extended period, rejection based solely on delay was not tenable and impugned order of denial was unsustainable
Madras High Court
Where rejection of ITC was based on limitation period before insertion of section 16(5) which provided statutory relaxation on time limit for returns and rectification, subsequent change in law meant old basis of rejection no longer applied, so ITC denial based on pre-amendment position could not be sustained and impugned order was set aside