Court Allows Input Tax Credit Claims for 2017-2021 Due to Covid-19 Force Majeure, Sets New Conditions for Future Claims.
Case-Laws
GST
The High Court addressed the extension of due dates u/s 73 of the CGST/AGST Act, 2017 due to the Covid-19 pandemic. It examined the provisions related to the time limit prescribed u/s 73 and the invocation of Section 168A, considering the “force majeure” condition. The Court observed that, notwithstanding Section 16(4), for financial years 2017-18 to 202
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