Grounds of Writ-The petitioner, aggrieved by the impugned order rejecting their inout tax credit, has filed a writ petition. The denial of input tax credit for the financial year 2018-19 was based on the delayed filing of GSTR-3B for the month of November 2019, as per Section 16(4) of the CGST Act, 2017. However, the Petitioner now seeks to claim the benefit under Section 16(5), which permits availing the credit since the returns were submitted before November 30, 2021.
Order-The Court has set aside the impugned order denying input tax credit under Section 16(4) of the CGST Act, 2017. It has further directed the Respondent to issue a fresh order within three months from the date of receiving the certified copy, considering the provisions of Section 16(5) and after granting the petitioner a fair hearing
GST Case Law Mellow Foundation Builders and Developers Pvt Ltd. Versus The Superintendent
Citation-2025 TAXONATION 99 (KERALA)
Authors for the blog-
Bhogavalli Mallikarjuna Gupta - bhogavalli.gupta@rsmindia.in
Siddharth Surana - siddharth@rsmindia.in
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