High Court Validates Retrospective ITC Extension, Allowing Tax Credit Claims Beyond Original Statutory Deadlines Under Section 16(4)
Case-Laws
GST
HC allowed the petition concerning irregularly availed Input Tax Credit (ITC), finding that Circular dated 15.10.2024 retrospectively extended the time limit for ITC under Section 16(4) of CGST Act, 2017. The Deputy Solicitor General conceded that petitioner is now entitled to the previously denied ITC based on the new notification and circul
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