Sreya Solar And Electricals vs Superintendent Central Tax And Central Excise

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2026 Supreme(Online)(Ker) 30873

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
Sreya Solar And Electricals – Appellant
Versus
Superintendent Central Tax And Central Excise – Respondent
WP(C) NO. 17087 OF 2026

Important Points

Section 16(5) of the CGST Act allows taxpayers to claim Input Tax Credit even if returns were filed after the standard time limit, provided such returns were submitted by the statutory cut-off date of 30.11.2021.

Subject

Tax Law - Goods and Services Tax

Act Referred

CGST Act: S.16(4), S.16(5)

Headnote

The petitioner challenged an order rejecting Input Tax Credit (ITC) for the periods December 2018, February 2019, and March 2019, under Section 16(4) of the CGST Act. The court considered the newly introduced Section 16(5) of the CGST Act, which provides relief for returns submitted by 30.11.2021. The facts established that the petitioner filed the returns on 19.12.2019, well before the statutory cut-off date. The core issue was whether the retrospective benefit under Section 16(5) applied to the petitioner's claim. The court held that since the petitioner submitted their returns before the prescribed cut-off under the amendment, they qualified for the ITC, rendering the rejection order in violation of the current legal position. The writ petition is allowed, and the impugned order is quashed with directions for reconsideration.

Advocates:
For the Appellants/Petitioners: R.Jaikrishna, Narayani Harikrishnan, C.S.Arun Shankar, Anish P., Akhil Shaji, K.Suresh Chandran
For the Respondents: V.Girishkumar

Table of Content
1. application of cgst section 16(5) for late filed returns. (Para 1 , 2)

JUDGMENT

The petitioner is an assessee under the provisions of the CGST/SGST Act. The grievance of the petitioner is against Ext.P2 Order-In-Original passed by the 1^st respondent, wherein the Input Tax Credit claimed by the petitioner pertaining to the months of December 2018, February 2019 and March 2019 were rejected on the reason that the petitioner failed to submit the returns for the relevant months within the statutory period contemplated under Section 16(4) of the Act. The contention of the petitioner is, by placing reliance upon Section 16(5) of the CGST Act, which was newly introduced, where it is provided that, if a taxpayer submits the returns within the cut-off date contemplated therein, i.e., 30.11.2021, such taxpayer shall be entitled to get the Input Tax Credit

2. In this case it is discernible from Ext.P2 that, the petitioner had submitted the returns for the relevant months on 19^th December, 2019. Thus, it is evident that the petitioner had submitted the returns before the cut-off date contemplated under Section 16(5) of the Act. Therefore, the petitioner is entitled to the relief sought by him.

Accordingly, this writ petition is disposed of, quashing Ext.P2 with a direction to the 1^st respondent to reconsider the matter and grant the benefit of Input Tax Credit to the petitioner, if the petitioner is otherwise entitled.