https://www.taxtmi.com/highlights?id=77811 The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The court held that an order under u/s 73 must be issued within three years from the due date for annual returns, beyond which it becomes time-barred. The government, u/s 168A, can extend the time limit in special circumstances like force majeure, such as the COVID-19 pandemic. The court found the government's extension of the time limit valid and dismissed the challenge to the notifications. The court directed the Assessing Authority to pass a fresh assessment order in line with Circular No. 183/15/2022-GST, granting the petitioner the benefit of the circular. The petition was allowed through remand for further assessment. en-us Sat, 25 May 2024 08:46:47 +0530 Sat, 25 May 2024 08:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77811 The Kerala High Court addressed a case involving the denial of Input Tax Credit (ITC) and a challenge to an assessment order on the grounds of being time-barred. The court held that an order under u/s 73 must be issued within three years from the due date for annual returns, beyond which it becomes time-barred. The government, u/s 168A, can extend the time limit in special circumstances like force majeure, such as the COVID-19 pandemic. The court found the government's extension of the time limit valid and dismissed the challenge to the notifications. The court directed the Assessing Authority to pass a fresh assessment order in line with Circular No. 183/15/2022-GST, granting the petitioner the benefit of the circular. The petition was allowed through remand for further assessment. Highlights GST Sat, 25 May 2024 08:46:47 +0530 https://www.taxtmi.com/highlights?id=77811