GST DAILY – 395 : Order denying ITC set aside as time limit for availment of ITC was extended by amendment in the GST Act: HC

30/10/202530/10/2025byCA Pradeep Modi

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Order denying ITC set aside as time limit for availment of ITC was extended by amendment in the GST Act: HC

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THE HON’BLE KERALA HIGH COURT IN THE CASE OF

Roy Varghese V/s State Tax Officer, decided on 24-10-2024

👉 Issue:-

✔️ How to avail benefits of notification of sub-section (5) of section 16?

👉 The Hon’ble High Court Judgement:-

✔️ Where benefit of input tax credit was denied to petitioner through impugned order, in view of fact that with notification of sub-section (5) of section 16, petitioner would now be entitled to benefit of input tax credit, impugned order was to be set aside.

Section 16 of Central Goods and Services Tax Act, 2017

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