The ruling in brief
Where petitioner challenged denial of input tax credit solely on ground of delayed filing of returns for December 2018 to March 2019, and returns were actually filed within statutorily extended window, rejection of credit on time-bar ground was unsustainable and order to that extent was to be set aside; authority to reconsider claim as per extended cut-off if otherwise eligible
Provisions considered
Section 16 of Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.