2026 (7) TMI 1108

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.... Anish P., Shri. Akhil Shaji, Shri. K. Suresh Chandran. For the Respondents: By Adv Smt. Reshmitha R Chandran, SR. G.P. JUDGMENT 1. The petitioner is a registered tax payer under the provisions of CGST/KSGST Act. The challenge in this writ petition is against Ext.P1 order passed under Section 73 of the CGST Act, by which, input tax credit claimed by the petitioner was declined for two rea....

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....put Tax Credit on the ground that the returns were submitted beyond the statutory period contemplated under Section 16(4). This challenge is raised by the petitioner by placing reliance upon Section 16(5) of the CGST Act, which provides that, in case the tax payer furnishes the returns within the cut off date contemplated therein, which is 30.11.2021, such tax payer would be entitled to claim Inpu....