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GST ITC Denial Set Aside as Returns Were Filed Before Section 16(5) Cut-Off Date

SEO Expert June 8, 2026

The Kerala High Court quashed an order denying input tax credit after finding that the taxpayer had filed returns before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.

The post GST ITC Denial Set Aside as Returns Were Filed Before Section 16(5) Cut-Off Date appeared first on TaxGuru.

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