GST ITC Can’t Be Denied if Return Was Filed Before Cut-Off Date U/s 16(5): Kerala High Court

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GST ITC Can’t Be Denied if Return Was Filed Before Cut-Off Date U/s 16(5): Kerala High Court

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Published on

30/05/2026

By Mariya Paliwala

GST ITC Can’t Be Denied if Return Was Filed Before Cut-Off Date U/s 16(5): Kerala High Court

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The Kerala High Court has held that a taxpayer cannot be denied Input Tax Credit (ITC) merely on the ground that returns were not filed within the time limit prescribed under Section 16(4) of the CGST Act if the taxpayer satisfies the conditions introduced through Section 16(5). The bench of Justice Ziyad Rahman A.A. ruled…

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Mariya Paliwala https://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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GST ITC Can’t Be Denied if Return Was Filed Before Cut-Off Date U/s 16(5): Kerala High Court

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