Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTGST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4)...

GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC

GST

Published on

By Mariya Paliwala
GST ITC | Once Returns Submitted U/s 16(5), Time Limit U/s 16(4) Loses Its Significance: Kerala HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
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.

Latest articles

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 7 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 7, 2026.GST57TH GST COUNCIL MEETING POSTPONED...
Notification

Appeal Filing Enabled For Cases Involving NIL or Zero Demand Amount: GSTN 

The Goods and Service Tax Network (GSTN) has enabled the filing of appeal for...
GST

Supreme Court Upholds Quashing of Rs. 363 Crore GST Demand Against Vodafone

The Supreme Court has refused to interfere with a Bombay High Court judgment quashing...
Columns

Why do GST Dept. Recover ITC From Buyers When Suppliers Fail to Deposit Tax?

A purchaser may hold a valid tax invoice, receive the goods or services, pay...

More like this

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 7 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 7, 2026.GST57TH GST COUNCIL MEETING POSTPONED...
Notification

Appeal Filing Enabled For Cases Involving NIL or Zero Demand Amount: GSTN 

The Goods and Service Tax Network (GSTN) has enabled the filing of appeal for...
GST

Supreme Court Upholds Quashing of Rs. 363 Crore GST Demand Against Vodafone

The Supreme Court has refused to interfere with a Bombay High Court judgment quashing...