TaxTMI 
TaxTMI 
Section 16(4) & (5) Issue
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....ection 16(4) & (5) Issue<br> Query (Issue) Started By: - Aniket Mali Dated:- 8-3-2025 Last Reply Date:- 8-3-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Dear experts, for the FY 2018-19....
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.... we have filed appeal for 16(4) ineligible ITC and appeal has been rejected due to delay in filing of appeal, now the period extended as per section 16(5) and hence our ITC becomes eligible now. My q....
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....uery is how can we take benefit of section 16(5). Reply By KASTURI SETHI: The Reply: If you have filed the relevant return for the year 18-19 by 30.11.21, the following judgement of Kerala High Cour....
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....t will be helpful to you :- 2024 (12) TMI 1507 - KERALA HIGH COURT - SUNDARESHA PAI P.N., VERSUS THE ASSISTANT STATE TAX OFFICER ERNAKULAM, THE COMMISSIONER OF STATE TAX THIRUVANANTHAPURAM,....
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.... CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS NEW DELHI, STATE OF KERALA THIRUVANANTHAPURAM<br> Discussion Forum - Knowledge Sharing ....