GST Act Section 16(4) Validated: Timely Filing Essential for Input Tax Credit Claims, Says High Court.

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of GST Act - Denial of entitlement of ITC for delayed filing of return - Patna High Court uphold the consitutional validity of section 16(4) - Notice issued to the Respondent / Government - SC .....

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