Eligibility for GST Benefits Under Amended Section 16(5): Court Directs Assessment Authority to Reconsider Timeliness of Returns

Kerala High Court - Amnest 2024 section16(5)

2025-02-24

Petitioner is a tax payer under the CGST/ SGST Acts, 2017 (for short, ‘the Act’). For the assessment year 20 18-19, petitioner was issued with an assessment order under Section 73 as per Ext.P4. Petitioner had filed its return for various months of 2019 belatedly. Subsequently, by virtue of an amendment effected, sub-clause (5) to Section 16 of the Act was incorporated. Petitioner c