Input tax credit — tax rulings

Kerala High Court4 Aug 2026

For assesseeRemanded

Hilite Realtors (India) LLP v. Deputy Commissioner of State Tax

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 Court4 Aug 2026

For assesseeRemanded

Hilite Realtors (India) LLP v. Deputy Commissioner of State Tax

Kerala High Court3 Aug 2026

For assesseeRemanded

Shamsudheen A.K. v. State Tax Officer

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

CGST S.16

Himachal Pradesh High Court31 Jul 2026

For assesseeRemanded

Vasanta Resorts and Spa (P.) Ltd. v. Union of India

Where retrospective amendment to Section 17(5)(d) was challenged by filing belated appeal, though Appellate Authority lacked power to condone delay beyond statutory limit, High Court set aside dismissal of appeal as time-barred and remanded matter for fresh decision on merits

Kerala High Court30 Jul 2026

For assessee

Mobile City Communication v. State Tax Officer

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 Court28 Jul 2026

For assesseeRemanded

Wild Planet Pvt. Ltd. v. Superintendent, Central Tax & Central Excise

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

CGST S.16

Punjab & Haryana High Court22 Jul 2026

For assessee

Shiv Shakti Trading Co. v. State of Haryana

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 Court21 Jul 2026

For assessee

Premier M Plex v. Assistant Commissioner

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

CGST S.16

Kerala High Court21 Jul 2026

For assessee

Sulaiman Moothatt v. Assistant State Tax Officer

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 Court17 Jul 2026

For assessee

Calicut Garments & Uniforms v. Union of India

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 Court16 Jul 2026

For assessee

Advance Engineering Farms and Equipments v. State of Assam

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 Court14 Jul 2026

For assessee

Zach Rubber (P.) Ltd. v. State Tax Officer

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 Court10 Jul 2026

For assessee

Ezhupunna South Service Co-Operative Bank Ltd. v. State Tax Officer

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

Madras High Court9 Jul 2026

For revenue

Venus Infra Projects v. Assistant Commissioner of ST

Where petitioner’s registration was cancelled and revived later, claim for ITC on pending returns was denied as entitlement under section 16(6) is conditional upon ITC not being barred by section 16(4) on date of cancellation, and since petitioner was time-barred under section 16(4) at cancellation, subsequent claim was not permissible

Patna High Court6 Jul 2026

Bhardwaj Construction v. Union of India

Where ITC was denied as time-barred but assessee claimed benefit of retrospective amendments and Circular No. 237/31/2024-GST, appropriate remedy was to seek rectification before competent authority under special procedure prescribed in paragraph 3.5 of said Circular

Kerala High Court2 Jul 2026

For assessee

Silver Castle Holidays and Resorts (India) (P.) Ltd. v. Superintendent, Central Tax and Central Excise Department

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

CGST S.16

Kerala High Court2 Jul 2026

For assesseeRemanded

Excel Polymers v. State Tax Officer

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 Court2 Jul 2026

For assesseeRemanded

Sravana Textiles v. Assistant State Tax Officer

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 Court1 Jul 2026

For assessee

Santu Das v. Assistant Commissioner of CGST & C. EX, Chandannagore Division

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

Telangana High Court30 Jun 2026

For revenue

Trident Fine Chem and Laboratories v. Assistant Commissioner of Central Tax

Where petitioner challenged denial of ITC and garnishee notices via writs citing belated GSTR filings, non- hearing, and retrospective ITC amendment, remedy lay in filing statutory appeals with pre-deposit and delay- condonation plea, appellate authority was to consider delay and decide on merits, all legal and factual grounds reserved for appellate adjudication

Calcutta High Court25 Jun 2026

For assesseeRemanded

A2Z Infra Engineering Ltd. v. Union of India

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