We Match Vs State Tax Officer
Date: May 18, 2026
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): ZIYAD RAHMAN A.A
Subject Matter
Input Tax Credit Claim Allowed if Returns Filed Before Section 16(5) Cut-off
Summary
The High Court has allowed the writ petition, setting aside the order passed under Section 73(9) of the CGST Act. The Input Tax Credit (ITC) claim was improperly denied under Section 16(4) because the petitioner had filed returns within the extended…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner, a registered taxpayer under the provisions of the CGST/KSGST Act has approached this Court being aggrieved by Ext.P2 order passed under Section 73(9) of the CGST Act. As per the said order the Input Tax Credit claimed by the petitioner pertaining to the assessment year 2018-2019 was declined on the reason that the petitioner fail…