In the case of M. Trade Links
Kerala HC, recognizing the challenges during the initial GST rollout, particularly the unavailability of GSTR 2A, allows liberty to assessees, who couldn’t claim ITC, taking the benefit of Circular No. 183/15/2022- GST dated December 27, 2022 and Circular No. 193/05/2023- GST dated July 17, 2023, to submit their claims within 30 days from the judgment date, subject to review by GST authorities based on the scenarios specified in the Circulars; Clarifies that, for the period July 1, 2017 to November 30, 2022, the time limit for furnishing the return for the month of September is to be treated as November 30 in each financial year w.e.f. July 01, 2017, in respect of the Assesses who had filed their returns for the month of September on or before November 30 and their claim for ITC should be processed, if they are otherwise eligible for ITC; HC states that the amendment to Section 39 by the Finance Act 2022, which extended the return filing date from September 30 to November 30, “being procedural has to be given retrospective effect”, treating the new deadline as November 30, for furnishing return for September in each FY w.e.f July 1, 2017.