Input tax credit — tax rulings

Calcutta High Court27 Aug 2026

For assesseeRemanded

Cart Infralog Ltd. v. Additional Commissioner

Where assessee proved possession of invoices, receipt of goods, and payment, denial of input tax credit solely due to supplier's default in GST deposit and non-reflection in GSTR-2A was unsustainable in absence of collusion, and department ought first to proceed against defaulting supplier, making impugned recovery from assessee without jurisdiction and liable to be quashed GST: Where notice invoking section 74 was issued for raising demand in respect of alleged ineligible or excess ITC for 2018-19 solely on bare assertions of fraud or wilful misstatement without particulars, and reply with supporting documents was not addressed, such notice was ex facie time-barred under section 73(10), recourse to extended limitation was without jurisdiction and proceedings were liable to be quashed

Calcutta High Court27 Aug 2026

For assesseeRemanded

Cart Infralog Ltd. v. Additional Commissioner

Kerala High Court6 Aug 2026

For assesseeRemanded

Rakesh Krishnan v. Deputy State Tax Officer

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 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 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 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

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 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

Madras High Court22 Jun 2026

For assesseeRemanded

24 HRS Productions v. Superintendent of GST and Central Excise

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

CGST S.16

Kerala High Court16 Jun 2026

For assesseeRemanded

Deepam Palm Dish v. State Tax Officer

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 Court15 Jun 2026

For assesseeRemanded

Seven Star Mining Agencies LLP v. Assistant Commissioner of Central Tax

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 Court12 Jun 2026

For assesseeRemanded

Tvl. Fathima Traders v. Deputy Commercial Tax Officer, Chennai

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 Court8 Jun 2026

For assesseeRemanded

Meenakshi Collections v. Assistant Commissioner (ST)

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

Madras High Court5 Jun 2026

For assesseeRemanded

Akal Trade Links v. Assistant Commissioner (ST)

Where petitioner purchased goods under invoices containing vehicle numbers from a registered supplier who filed returns and paid tax, denial of input tax credit solely due to absence of lorry receipts and weighment slips without enquiry into genuineness of supply was unsustainable, thus order confirming denial on that basis was set aside and required reconsideration

Kerala High Court2 Jun 2026

For assesseeRemanded

Oyster Auto Body v. State Tax Officer

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

CGST S.16