The High Court allowed the taxpayer to claim ITC after finding that returns filed within the extended deadline under Section 16(5) override the earlier time limit.

GST Relief: Kerala HC Allows ITC Claim Filed Within Extended Deadline Under Section 16(5)

Judgement

IGST wrongly deposited as CGST and SGST cannot attract penalty when tax already with department

Allahabad High Court Waives Penalty Where GST Paid Under Wrong Head

Cancellation order quashed as non-speaking and violative of Article 14; fresh adjudication directed

High Court Sets Aside GST Registration Cancellation for Lack of Reasons and Hearing

The High Court held that returns filed within the extended deadline under Section 16(5) override the earlier time limit, and allowed the taxpayer to avail ITC.

HC Upholds Taxpayer’s Right to Avail ITC; Holds Extended Deadline Overrides Earlier GST Time Limit

Court allows fresh adjudication where ITC denied due to supplier’s clerical error in returns

HC Remands GST Demand Based on GSTR-2A Mismatch Subject to Additional Pre-Deposit

Court balances revenue interest and natural justice by directing partial pre-deposit before reopening adjudication

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GST Relief: Kerala HC Allows ITC Claim Filed Within Extended Deadline Under Section 16(5)

Allahabad High Court Waives Penalty Where GST Paid Under Wrong Head

High Court Sets Aside GST Registration Cancellation for Lack of Reasons and Hearing

HC Upholds Taxpayer’s Right to Avail ITC; Holds Extended Deadline Overrides Earlier GST Time Limit

HC Remands GST Demand Based on GSTR-2A Mismatch Subject to Additional Pre-Deposit

Madras HC Grants Conditional Relief in GST Recovery Case Involving Ex Parte Adjudication