Case Details: Chellakudam Varghese Devassykutty vs. State Tax Officer (2026) 42 Centax 484 (Ker.)
Judiciary and Counsel Details
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- Ziyad Rahman A.A., J.
- Shri Santhosh P. Abraham, Adv., for the Petitioner.
- Shri Vivek A.V., SC, for the Respondent.
Facts of the Case
The assessee, registered under the CGST Act and the Kerala State GST Act, claimed input tax credit (ITC). The proper officer declined the ITC on the ground that the monthly return had not been furnished within the time limit prescribed under Section 16(4) of the CGST Act. The petitioner contended that Section 16(5), containing a non-obstante clause, permitted ITC where the return was furnished on or before 30-11-2021. The Show Cause Notice (SCN) recorded that the return had been furnished on 31-12-2020. The matter was subsequently placed before the High Court.
High Court Held
The High Court held that the non obstante clause introduced in Section 16(5) overrode the time limit prescribed under Section 16(4) of the CGST Act. The Court observed that the SCN itself recorded that the return had been furnished on 31-12-2020, which was before the cut-off date of 30-11-2021 prescribed under Section 16(5). It held that the earlier time limit under Section 16(4) had no application in view of the later provision. Consequently, the petitioner was entitled to the benefit of Section 16(5). Accordingly, the order declining ITC was quashed.
