Company wins ITC claim; delayed filings acceptable under GST law amendment.
Case-Laws
GST
The High Court set aside the assessment order disallowing Input Tax Credit solely on the ground of delayed filing of claims beyond the prescribed period u/s 16(4) of the GST Acts. The Court directed the assessing adjudicating authority to re-do the assessment considering the amendment. The petitioner was granted three weeks to submit objections after receiving the amended assessment and other detai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =