Case Law Analysis
|Andhra Pradesh High Court
Section 16(5) GST Act | ITC Claims for FY 2019-20 Valid If Filed by 27.10.2020 Despite Extended Deadline : Andhra Pradesh HC
Andhra Pradesh High Court rules that Input Tax Credit (ITC) claims for FY 2019-20 filed by 27.10.2020 remain valid under Section 16(5) of the GST Act, even if the extended deadline was 30.11.2021. The court quashed denial orders and recovery notices, reinforcing that taxpayers cannot be penalized for adhering to the original filing timeline.