Court Upholds Time Limit on Input Tax Credit Under GST Act; Allows Petitioners to Seek Further Remedies Elsewhere.

Case-Laws – GST – Highlights – The HC disposed of the writ applications challenging the constitutional validity of section 16(4) of the Central Goods and Services Tax Act, 2017 imposing time limit for availing Input Tax Credit, and the amendment to Rule

Court Upholds Time Limit on Input Tax Credit Under GST Act; Allows Petitioners to Seek Further Remedies Elsewhere.
Case-Laws
GST
The HC disposed of the writ applications challenging the constitutional validity of section 16(4) of the Central Goods and Services Tax Act, 2017 imposing time limit for availing Input Tax Credit, and the amendment to Rule 61(5) related to GSTR-3B. The Court noted the recommendations of the 53rd GST Council Meeting addressing the petitioners' claims, giving du

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