Poothankara Anoopkumar Vs Superintendent, Central Tax
Date: May 21, 2026
Subject Matter
Input Tax Credit Claim for Late Filed Returns Allowed Under Section 16(5) of CGST Act
Summary
The writ petition is allowed , quashing the Order-in-Original that denied input tax credit (ITC). The Court held that the petitioner is entitled to ITC as returns were filed before the cut-off date stipulated under Section 16(5) of the CGST Act. Summ…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered taxpayer under the provisions of the CGST/KGST Act. The challenge raised in this writ petition is against Ext.P2 Order-in-Original passed by the 1st respondent, by which, the input tax credit claimed by the petitioner, pertaining to the months of January 2019 and February 2019 was declined, on the reason that the p…