TMI Blog2024 (12) TMI 1440X X X X Extracts X X X X X X X X Extracts X X X X ..... - - GST - Availment of ITC - barred by limitation in terms of Section 16(4) of the CGST Act - HELD THAT:- In the light of subsequent developments took place, whereby, Section 16 of the CGST Act was amended and sub-section (5) was inserted to Section 16, which came into force with retrospective effect from 01.07.2017, the petitioners are entitled to avail ITC in respect of GSTR-3B filed in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Astha, Advocates, for respondents No. 2 3 in CWP No. 2885 of 2022, for respondents No.4 and 5 in CWP No. 5893 of 2023 and for respondent No.5 in CWP No. 9866 of 2023. ORDER Tarlok Singh Chauhan, Acting Chief Justice. Considering the fact that the issue involved in all these Writ Petitions is only with regard to the availment of ITC, which is barred by limitation in terms of Section 16(4) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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