Rakesh Krishnan Vs Deputy State Tax Officer (Kerala High Court)
Case ke facts
Yahan ek aadmi ko ITC dena mana kar diya, reason diya return late file hua tha. Lekin return deadline Section 16(5) ke andar thi.
Mudda (Issue)
Kya Section 16(5) ke andar return file ho to ITC deny kiya ja sakta hai?
Faisla (Held)
Court ne ITC denial ka order radd kar diya. Bola jab tak deadline ke andar return hai, aap ITC mana nahi kar sakte.
Practical takeaway
GST ITC claim karte waqt dhyaan rakho ki return Section 16(5) ki last date se pehle file ho jaye. Deadline miss ho jaye toh dikkat ho sakti hai, warna claim valid hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-27.