Deepam Palm Dish Vs State Tax Officer
Date: June 15, 2026
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): ZIYAD RAHMAN A.A
Subject Matter
Section 16(5) CGST Act Overrides 16(4) for Input Tax Credit Eligibility
Summary
The Kerala High Court quashed an order passed under Section 73 of the CGST Act that denied Input Tax Credit (ITC) for April 2018 and March 2019 on the ground that the returns were not filed within the time limit prescribed under Section 16(4). The pe…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered tax payer under the provisions of the CGST and SGST Act. This writ petition is submitted by the petitioner challenging Ext.P4 order passed under Section 73 of the CGST Act by which the input tax credit claimed by the petitioner pertaining to the months of April, 2018 and March, 2019 was declined on the reason that…