Restriction availing on Input Tax Credit (ITC) - Constitutional ...
Case Laws GST
January 6, 2024
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
View Source