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Goods and Services Tax | Section 16(5) Protects ITC Where Return Filed Before Cut-Off Date: Kerala HC

7 Oct 2026 · 7 Oct 2026By CA Sandeep KanoiSource: TaxGuru

Kerala HC quashed March 2019 ITC denial as the return was filed before 30 November 2021; credit is subject to other eligibility conditions. The post Section 16(5) Protects ITC Where Return Filed Before Cut-Off Date: Kerala HC appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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