The Kerala High Court while quashing the Input Tax Credit (ITC) denial, held that once the taxpayer submits returns within the period stipulated in Section 16(5), the time limit under Section 16(4) of the CGST Act loses its significance. The bench of Justice Ziyad Rahman A.A. has observed that the claim now raised by the…
GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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