Manjunatha Exports Vs Deputy Commissioner of Central Tax (Karnataka High Court)
Date: March 10, 2026
Subject Matter
Input Tax Credit Claim Beyond Time Limit Permissible Due to Retrospective Amendment to Section 16(5)
Summary
The petition is allowed , setting aside the Order-in-Original and Order-in-Appeal. The Court ruled that the petitioner is eligible to claim Input Tax Credit (ITC) for the financial year 2018-19 due to the retrospective insertion of Section 16(5) in t…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The petitioner has sought for setting aside of the Order-in-Original at Annexure-A as well as the Order-in-Appeal at Annexure-B. The petitioner has also sought for refund of statutory pre-deposit made under Section 107(6) of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). 2. The case made out by the petitioner is that the…