2024 (1) TMI 288 - SCH - GST

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST Act) and Section 16(4) of the Bihar Goods and Services Tax Act, 2017 - Denial of entitlement of Input Tax Credit (ITC) for delayed filing of return - HELD THAT - Issue notice to the respondents on the prayer for interim relief as well as on the Special Leave Petition, returnable on 05.02.2024.

Summary

The Supreme Court issued an order to issue notice to the respondents on the prayer for interim relief and the Special Leave Petition, returnable on 05.02.2024. (Case Citation: 2024 (1) TMI 288 - SC)