Validity of time limit for ailing benefit of input tax credit ...

Case Laws GST

December 19, 2023

Validity of time limit for ailing benefit of input tax credit (ITC) - Section 16(4) of the CGST Act - The provision contained in Section 16(4) of the CGST Act is violative of neither Article 14 of the Constitution nor Articles 19(1)(g) & 300A of the Constitution, however, the ground under Article 19(1)(g) is not available to the petitioner, as the petitioner, in the instant case, is not a citizen and therefore Article 19(1)(g) is not available to the petitioner herein. - HC

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Validity of time limit for ailing benefit of input tax credit ...

Case Laws GST

December 19, 2023

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