2026 (7) TMI 1507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... - -<br>GST<br>THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A. For the Appellant : Advs. Shri. Akhil Suresh, Smt. Kalliyani Krishna B. Shri. Amrith M.J. Smt. Anita Elizebeth Babu, Shri. Rahul T. For the Respondent Advs. Sri. R. Harishankar - SC -R1 Sri. J. Vishnu - R1 JUDGMENT The petitioner is a registered taxpayer under the provisions of the CGST/SGST Act. The grievance highlighted in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al of input tax credit on the ground that the petitioner failed to submit the returns within the time contemplated under Section 16(4). The challenge raised in this regard is by placing reliance upon Section 16(5) of the CGST Act, which provides that, in case the taxpayer is submitting the returns on or before 30.11.2021, such taxpayer would be entitled to claimed the input tax credit. 3. In th....