Kerala High Court
For assessee
Topic
Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.
48 rulings found
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
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
Punjab & Haryana High Court
Where proceedings were initiated under sections 73 and 74 of CGST, PGST and HGST for credits availed under erstwhile Haryana VAT Act, such VAT-era credits were held outside purview of GST adjudication and determination provisions, making actions under sections 73/74 without jurisdiction, and proceedings could not be sustained against petitioners
Kerala High Court
Where petitioner filed returns for input tax credit pertaining to specified periods on or before statutory cut-off date of 30.11.2021, disallowance of input tax credit solely on ground of limitation was unsustainable, and entitlement to input tax credit stood preserved subject to other eligibility requirements
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, a registered taxpayer, filed returns for April 2018 to March 2019 within the extended cut-off dates prescribed under statutory extension by Section 168A of Central Goods and Services Tax Act, 2017, benefit of input tax credit cannot be denied by invoking Section 16(4) limitation, as all returns were within the prescribed extended period
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
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 petitioner’s input tax credit for April 2018 to March 2019 was denied due to belated filing of returns under section 16(4), but returns for relevant months were actually filed within the relaxation cut-off period under section 16(5)., denial based on section 16(4) was not justified and assessee was entitled to ITC
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
Calcutta High Court
Statutory amendment to Section 16(5) retrospectively extended time;returns filed for 2018-19 before 30 November 2021 was valid and taxpayer could not be denied ITC on ground of delayed return filing GST: Where alleged short payment based on GSTR-1/GSTR-3B mismatch is claimed to have been discharged through DRC-03 and issue requires factual verification, demand cannot be sustained without such verification and matter is liable to be remanded to proper officer for fresh consideration. GST: Where denial of ITC on account of GSTR-2A/GSTR-9 mismatch involves disputed facts, including supplier's insolvency and alleged non-filing of returns, matter requires fresh examination by proper officer and cannot be decided without proper factual verification. GST: Where principal demand is set aside, consequential enhanced penalty cannot survive and issue of penalty is liable to be remanded for fresh adjudication in accordance with surviving tax demand
Calcutta High Court
Where petitioner faced multiple demands for same period under section 73 and had filed GSTR-3B by 30.11.2021, since retrospective amendment to section 16(5) regularized ITC, demand raised by subsequent order was not sustainable and same was to be quashed, order-in-original required re-adjudication in light of retrospective benefit and verification of return dates
Madras High Court
Where petitioner’s belated input tax credit was disallowed solely for non-filing of a reply to SCN, subsequent statutory amendment enabled condonation of ITC delay with retrospective effect, requiring reconsideration of demand, thus petitioner could now establish receipt of supplies and eligibility, and delay by itself did not bar entitlement if compliance conditions were met
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
Telangana High Court
Where petitioner challenged validity of Section 16(2)(c) and Order-in-Original due to non-issuance of show cause notice which fact was discovered only after garnishee recovery proceedings were initiated, assessee should file statutory appeal
Madras High Court
Where ITC was denied solely because supplier’s GST registration was retrospectively cancelled though supplier was registered when supplies occurred and most transactions predated cancellation order, rejection of ITC on this sole ground without examining genuineness of supplies was unsustainable and matter required reconsideration with reasonable opportunity to petitioner
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 petitioner availed input tax credit on invoices not reflected in GSTR-2A due to technical glitches acknowledged by authorities, since statutory conditions for credit were otherwise met, denial of credit was not justified; as entitlement is established under Circular 183/15/2022-GST, no interest or penalty was payable