Doulathray S.Marnoor Vs Deputy Commissioner of Commercial Taxes (Audit)-1 (Karnataka High Court)
Date: April 15, 2026
Subject Matter
Retrospective Extension of ITC Claim Time Limit under Section 16(5) Overrides Previous Restrictions
Summary
The High Court has set aside an adjudication order denying Input Tax Credit (ITC) for the financial year 2018-19. The decision was based on the retrospective insertion of Section 16(5) of the CGST Act, which extended the time limit for claiming ITC a…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT This writ petition under Article 226 of the Constitution of India is filed seeking for the following reliefs: A) Issue a writ of certiorari or any other appropriate writ, order or direction quashing the adjudication order dated 22.04.2024 passed under Section 73(9) of the CGST/SGST Act by the respondent for the tax period April 2018 to March…