Kuttukaran Antony Anto (Prop: Tobacco Dealer) Vs State Tax Officer
Date: February 24, 2025
Subject Matter
Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reconsider Timeliness of Returns
Summary
The petitioner, registered under the CGST and SGST Acts of 2017, contested an assessment order issued under Section 73 for the assessment year 2018-19 due to belated filing of returns in 2019. An amendment was made to the GST Act, incorporating sub-c…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT Petitioner is a tax payer under the CGST/ SGST Acts, 2017 (for short, ‘the Act’). For the assessment year 20 18-19, petitioner was issued with an assessment order under Section 73 as per Ext.P4. Petitioner had filed its return for various months of 2019 belatedly. Subsequently, by virtue of an amendment effected, sub-clause (5) to Section 16 of…