2026 (7) TMI 1513

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.... RAHMAN A.A. For the Appellant : Advs. Sri. M.K. Subhakaran, Shri M.T. Muraleedharan and Shri. T. K. Thankappan For the Respondent : Shri. Gireesh G, SR. G.P JUDGMENT The petitioner is a registered tax payer under the provisions of CGST/SGST Act. The challenge raised by the petitioner is against Ext.P1 order passed under Sec. 73 of the CGST/SGST Act 2017. As per Ext.P1, two defect....

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....21, such taxpayer would be entitled to claim input tax credit. In this case, it is discernible from Ext.P6 returns that, the petitioner had submitted the returns on 17.11.2020 and thus, it is within the cutoff date contemplated under Sec. 16(5) of the CGST Act and therefore, the petitioner is entitled for the relief. Accordingly, this writ petition is disposed of, quashing Ext.P1, to the extent....