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ALIKUNJU KURUTTIKKAVIL SHEREEF vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS

Pet. Counsel

P.n.damodaran Namboodiri Hrithwik D. Namboothiri

Res. Counsel

Thushara James

Petitioner / Applicant	ALIKUNJU KURUTTIKKAVIL SHEREEF
Respondent	STATE OF KERALA & OTHERS
Court	Kerala High Court
State	Kerala
Date	Mar 7, 2025
Order No.	WP ( C ) NO. 8488 OF 2025
Citation	2025(3) TAXREPLY 12723
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ORDER
JUDGMENT Petitioner has approached this Court, aggrieved by the denial of the benefit of Input Tax Credit on account of the provisions contained in Sub Section(4) of Section 16 of the Central Goods and Services Tax/State Good and Services Tax Act, 2017 (for short, the CGST/SGST Act’) for the financial year 2018-19, through Exhibit-P4 proceeding dated 15.04.2024. 2. Learned counsel appearing for the petitioner would submit that, with the incorporation of Sub-Section (5) of Section 16 of the CGST/SGST Act, petitioner is now entitled to the benefit of Input Tax Credit which was denied through Exhibit-P4 order of determination. 3. I have heard Sri. P. N. Damodaran Namboothiri, the learned counsel for the petitioner and Dr. Thushara James, the learned Senior Government Pleader. 4. By the incorporation of section 16(5) to the CGST Act, the time limit to claim the Input Tax Credit for the financial years 2017-18 to 2020-21 has been extended till 30-11-2021. In view of....