Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5)

The Kochi GST Appellate Authority disposed of multiple appeals related to the availment of Input Tax Credit (ITC) under Section 164 of the CGST Act and deadlines under Section 165. The appeals were filed by taxpayers who had raised concerns about the applicability of ITC in certain circumstances and sought an extension of deadlines for compliance. The authority considered these appeals and emphasized the proper use of ITC, ensuring that taxpayers follow the stipulated conditions for claiming credits. It also ruled on the extension of deadlines, providing clarification on the procedures for claim and compliance. The authority focused on making sure that GST provisions are followed in a fair and transparent manner.