Kerala High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Kerala, newest first.
10 rulings found
Kerala High Court
Where assessee filed belated appeal invoking Notification No. 53/2023 allowing late appeals on payment of additional 2.5 percent but paid this amount after initial filing, rejection of appeal as time-barred without considering entitlement under notification or granting opportunity to cure payment defect was not justified, and appeal was required to be restored for reconsideration of notification eligibility
Kerala High Court
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
Kerala High Court
Where petitioner was denied ITC due to delayed return filing and disallowance orders were passed before retrospective insertion of section 16(5), since new provision creates a non obstante retrospective relaxation against limitation under section 16(4), statutory right to claim ITC could not be defeated by circular or notification and petitioner was entitled to benefit of extended period if otherwise eligible
Kerala High Court
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
Kerala High Court
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
Kerala High Court
Where demand under section 74 and confiscation proceedings under section 130 were founded on witness statements and request for cross examination was rejected on irrelevant grounds, denial of effective opportunity vitiated adjudication and matter was liable to be remanded for fresh proceedings
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
Kerala High Court
Where petitioner claimed ITC for March 2020 and furnished return on 04.01.2021, denial of ITC solely on ground of not filing return before cut-off under section 64 was unsustainable as return was within statutory period under section 16(5) and section 65, thus order declining ITC was to be quashed and reconsideration directed if petitioner otherwise eligible
Kerala High Court
Where taxpayer claimed input tax credit for specific months and filed returns within special cut-off period provided under non-obstante credit provision, denial of credit on ground of general time-limit was invalid since special provision overrode general timeline and entitlement must be reconsidered based only on fulfilment of non-obstante credit criteria if otherwise eligible
Kerala High Court
Where petitioner, a registered taxpayer, claimed ITC for April 2018 to March 2019 but was denied due to alleged delay in return filing, since statutory scheme under Section 16(5) allowed ITC if returns were furnished by 30.11.2021 and petitioner’s returns were so filed, denial was not justified and petitioner was entitled to claim ITC benefit if otherwise eligible