HC quashed assessment order concerning Input Tax Credit (ITC) ...

Input Tax Credit Claims Under GST Valid Within Extended Timeline Despite Section 16(4) Bar Under Section 16(5)

March 5, 2025

Case Laws GST HC

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and 16(5) of CGST Act, 2017. Following precedent in similar cases, Court held that while ITC claims were barred under Section 16(4), they remained valid within the extended limitation period provided under Section 16(5). The ruling effectively preserved petitioner's right to claim ITC within the extended statutory timeframe despite exceeding initial limitation period. Writ petition allowed with directive to reassess ITC claims in accordance with Section 16(5) parameters.

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HC quashed assessment order concerning Input Tax Credit (ITC) ...

Input Tax Credit Claims Under GST Valid Within Extended Timeline Despite Section 16(4) Bar Under Section 16(5)

March 5, 2025

Case Laws GST HC

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