GST:
The time limit for furnishing the return for the month of September is to be treated as 30th November in each financial year with effect from 01.07.2017, and the ITC claims should be processed if otherwise eligible.
The petitioner challenged the provisions under Section 16(2)(c) and Section 16(4) of the CGST Act. The Court ruled in favor of the petitioner, providing relief concerning the input tax credit (ITC) eligibility criteria.
High Court of Kerala Case: WP(C) NO. 31559 OF 2019, Petitioner: M/S M. Trade Links, Ernakulam. Respondents: Union of India, Ministry of Finance ,Central Board of Indirect Taxes and Customs State of Kerala, Taxes Department
