Sravana Textiles Vs Assistant State Tax Officer (Kerala High Court)
Date: July 1, 2026
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): ZIYAD RAHMAN A.A
Subject Matter
Input Tax Credit Cannot Be Denied If Returns Filed Within Statutory Period
Summary
The High Court has allowed the petition, quashing an order that denied input tax credit (ITC) for March 2020. The Court found that the petitioner's return was filed on 04.01.2021, which falls within the statutory period contemplated under Section 16(…
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 of the petitioner is against Ext. P1 order passed under Section 73 of the CGST Act, by which, the input tax credit claimed by the petitioner for the month of March, 2020 was declined on the reason that, the petitioner failed to submit the returns wit…