2026 (9) TMI 276

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....O. 22152 OF 2026 - -<br>GST<br>THE HONOURABLE MR. JUSTICE ZIYAD RAHMAN A.A. For the Appellant : Advs. Shri. M.P. Shameem Ahamed Shri. Ahamed Iqbal Smt. Shabnam Kodalil For the Respondent : Smt. Sindhu Santhalingam, SR.G.P JUDGMENT The petitioner is a registered taxpayer under the provisions of the CGST/KGST Act. The grievances highlighted by the petitioner in this writ petition are in ....

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....payer submitted the returns on or before 30.11.2021, such taxpayer would be entitled to get the input tax credit. The said provision starts with a non-obstante clause as against the subsection (4) of Sec. 16. Therefore, it is contended that, timeline mentioned in Sec. 16(4) of the CGST Act cannot have any application when the rights of the taxpayer are protected under Sec. 16(5) of the CGST Act. ....

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.... 4. In response to the aforesaid contention, it is submitted by the learned counsel for the petitioner that, as per the notification referred to above, the rectification application could be submitted by the taxpayer only in cases where no appeal is filed. In this case, an appeal is filed by the petitioner and the same resulted in confirming the order. It is pointed out that, both the appeal as ....

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....ith respect to timeline stipulated in Sec. 16(4) of the Act as well. Therefore, this being a statutory right, vested upon the taxpayer, the same cannot be denied or curtailed by way of a circular. It is also a fact that, both the assessment order and the appellate order, were passed denying input tax credit to the petitioner, before the said amendment was brought in. 6. Moreover, as rightly poi....