Kerala High Court
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Rulings of the High Court of Kerala, newest first.
22 rulings found
Kerala High Court
Where petitioner challenged denial of input tax credit solely on ground of delayed filing of returns for December 2018 to March 2019, and returns were actually filed within statutorily extended window, rejection of credit on time-bar ground was unsustainable and order to that extent was to be set aside; authority to reconsider claim as per extended cut-off 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