Silver Castle Holidays And Resorts (India) Pvt. Ltd. Vs Superintendent
Date: July 1, 2026
Subject Matter
Taxpayer Entitled to Input Tax Credit if Returns Filed Before Section 16(5) Cut-off
Summary
The High Court has allowed the writ petition, setting aside the denial of Input Tax Credit (ITC) under Section 16(4) of the CGST Act. The court found that the petitioner was entitled to the ITC because the returns were filed within the extended perio…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered taxpayer under the provisions of the CGST/SGST Act. The grievance highlighted in this writ petition is against Ext.P3 order passed under Section 73 of the CGST Act, in which the assessment was completed, mainly on two grounds. Firstly, the input tax credit claimed by the petitioner pertaining to the months from Apr…