2025 (3) TMI 942

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
Denial of the benefit of Input Tax Credit on account of the provisions contained in Sub Section(4) of Section 16 of the Central Goods and Services Tax/State Good and Services Tax Act, 2017 for the financial year 2018-19 - HELD THAT:- By the incorporation of section 16(5) to the CGST Act, the time limit to claim the Input Tax Credit for the financial years 2017-18 to 2020-21 has been exte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment, after taking note of the provisions contained in Section 16(5) of the CGST/SGST Act and after affording the petitioner an opportunity of hearing. Petition disposed off.
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FOR THE PETITIONER : BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI FOR THE RESPONDENT : BY ADV. DR. THUSHARA JAMES, SENIOR GOVERNMENT PLEADER JUDGMENT Pet .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f section 16(5) to the CGST Act, the time limit to claim the Input Tax Credit for the financial years 2017-18 to 2020-21 has been extended till 30-11-2021. In view of the incorporation of sub-section (5) of Section 16 of the CGST/SGST Act, petitioner claims that he will be entitled to Input Tax Credit, as he had filed the returns within the time prescribed therein. Petitioner's claim for Input .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X