Zach Rubber (P.) Ltd. v. State Tax Officer
In favour of the assessee
The ruling in brief
Zach Rubber (P.) Ltd. filed WP(C) No. 20131 of 2026 before the Kerala High Court; judgment 14 July 2026. The State Tax Officer denied input tax credit after the company filed its March 2020 return on 17 November 2020, treating the claim as barred under Section 16(4). The assessee relied on Section 16(5), which permits ITC where the return for the period is filed on or before 30 November 2021, and on Section 168A where relevant for timeline computation. The court held rejection as purely time-barred was unsustainable and directed reconsideration if the assessee was otherwise eligible. Outcome: in favour of the assessee. This aligns with other High Courts on post-amendment ITC relief. Not legal advice. Officers must apply Section 16(5) prospectively to March 2020 and similar periods when returns precede the November 2021 cutoff.
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.
- CGST S.39 — Furnishing of returns by registered persons.
- CGST S.168A — Power of Government to extend time limits in special circumstances.
Source documents
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