Kerala High Court
For assessee
High Courts
Rulings of the High Court of Kerala, newest first.
6 rulings found
Kerala High Court
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
Kerala High Court
Where petitioner filed returns claiming Input Tax Credit for June 2018 to March 2019 on dates prior to statutory cut-off of 30.11.2021, denial of ITC solely on ground of belated filing was not justified and petitioner was entitled to ITC subject to other eligibility and order declining ITC on limitation was to be quashed
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 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
Kerala High Court
Where petitioner filed returns for October 2019 to March 2020 before 30.11.2021 and was denied input tax credit solely on ground of breach of Section 16(4), such denial was unsustainable as Section 16(5) permitted entitlement when returns were timely filed, thus petitioner was entitled to input tax credit for those months
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