Court upholds Section 16(2)(c) CGST/SGST, grants one-month extension for input tax credit claims and error corrections

Court upholds Section 16(2)(c) CGST/SGST, grants one-month extension for input tax credit claims and error correctionsCase-LawsGSTThe HC dismissed the writ appeal challenging Section 16(2)(c) of the CGST/SGST Act, which requires an assessee claiming input

Court upholds Section 16(2)(c) CGST/SGST, grants one-month extension for input tax credit claims and error corrections
Case-Laws
GST
The HC dismissed the writ appeal challenging Section 16(2)(c) of the CGST/SGST Act, which requires an assessee claiming input tax credit to ensure the supplier has paid the output tax. However, the court extended the time granted by the Single Judge by one month for the appellant to claim benefits under two specified circulars and to raise additional issue

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