2025 (3) TMI 942

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....ons)<br>Dated:- 7-3-2025<br>WP ( C ) NO. 8488 OF 2025 - -<br>GST<br>THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI FOR THE RESPONDENT : BY ADV. DR. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER JUDGMENT Petitioner has approached this Court, aggrieved by the denial of the benefit of Input Tax Credit on account of....

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.... 2017-18 to 2020-21 has been extended till 30-11-2021. In view of the incorporation of sub-section (5) of Section 16 of the CGST/SGST Act, petitioner claims that he will be entitled to Input Tax Credit, as he had filed the returns within the time prescribed therein. Petitioner&#39;s claim for Input Tax Credit has been rejected without reference to section 16(5) of the Act. Hence, Exhibit-P4 order ....