Silver Castle Holidays and Resorts (India) (P.) Ltd. v. Superintendent, Central Tax and Central Excise Department
In favour of the assessee
The ruling in brief
Silver Castle Holidays and Resorts (India) (P.) Ltd. filed WP(C) No. 41806 of 2025 before the Kerala High Court; decision 2 July 2026. The Superintendent, Central Tax denied input tax credit for April 2018 through March 2019, citing belated filing of returns under Section 16(4). The company showed that returns for the relevant months were in fact filed within the relaxation period prescribed by Section 16(5). Where the extended deadline applies, denial based only on the original Section 16(4) bar is inconsistent with the amended law. The court set aside the denial and held the assessee entitled to ITC if otherwise eligible on merits. Outcome: in favour of the assessee. Section 16 was the focal provision. Summary for CAs tracking post-amendment ITC timelines; not legal advice.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.16 — Eligibility and conditions for taking input tax credit.
Source documents
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