Poothankara Anoopkumar vs Superintendent, Central Tax & Central Excise, Kozhikode Range–II

Headnote Court Copy Facts Arguments Court observation Judicial Analysis Case Map Category Hierarchy Table of Content

2026 Supreme(Online)(Ker) 33471

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
Poothankara Anoopkumar – Appellant
Versus
Superintendent, Central Tax & Central Excise, Kozhikode Range–II – Respondent
WP(C) NO. 15526 OF 2026

Advocates:
For the Appellants/Petitioners: Gayathri Muraleedharan, Archana B., Ajin K. Kuriakose, Sruthilakshmi Shaji, V.P.Narayanan
For the Respondents: M.Alfred Lionel Winston

Important Points

An assessee is entitled to input tax credit under Section 16(5) of the CGST Act if the relevant returns were submitted before the statutory cut-off date, even if initially denied under Section 16(4).

Subject

Taxation - Goods and Services Tax

Act Referred

Central Goods and Services Tax Act, 2017: S.16(4)

Headnote

The petitioner challenged an order denying input tax credit for January and February 2019, invoking S.16(4) of the CGST Act. The court analyzed S.16(5) of the CGST Act, noting that returns were filed prior to the statutory cut-off date of 30.11.2021. The court found that the petitioner fulfilled the criteria for the benefits under S.16(5). The primary issue was whether the petitioner remained entitled to input tax credit despite the initial denial. The ratio decidendi established that once the conditions under S.16(5) are satisfied, specifically the filing of returns before the prescribed cut-off, the assessee is entitled to the credit, overriding the restrictions of S.16(4). The final outcome resulted in the quashing of the impugned order and a direction to the respondent to reconsider the credit entitlement.

Table of Content
1. applicability of section 16(5) cgst act for input tax credit claims. (Para 1 , 2)

JUDGMENT

The petitioner is a registered taxpayer under the provisions of the CGST/KGST Act. The challenge raised in this writ petition is against Ext.P2 Order-in-Original passed by the 1^st respondent, by which, the input tax credit claimed by the petitioner, pertaining to the months of January 2019 and February 2019 was declined, on the reason that the petitioner failed to submit the returns within the period stipulated under Section 16(4) of the CGST Act.

2. The challenge is raised by the petitioner mainly on the ground that, as per Section 16(5) of the CGST Act, the petitioner is entitled to get the input tax credit, as the petitioner had submitted the returns before the cut off date contemplated under the said provision, which is 30.11.2021. It is discernible from Ext.P1 show cause notice that, the petitioner had submitted the returns for the months of January and February 2019 on 11.01.2020, and thus, it is clear that, the petitioner had fulfilled the condition for getting the benefits of Section 16(5) of the CGST Act.

In such circumstances the petitioner is entitled to get the reliefs sought for in the writ petition. 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, in the light of Section 16(5) of the CGST Act, if the petitioner is otherwise entitled to the same.

Click Here to Read the rest of this document