Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed

Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directedCase-LawsGSTThe challenge concerned entitlement to input tax credit (ITC) affected by the limitation regime: the claim was found ba

Input tax credit limitation under CGST Act reversed; refund application avenue preserved and bank account de-freeze directed
Case-Laws
GST
The challenge concerned entitlement to input tax credit (ITC) affected by the limitation regime: the claim was found barred under the limitation provision of the CGST Act but fell within the period preserved by the proviso permitting claims within an alternate prescribed period, resulting in quashing of the impugned order insofar as it denied ITC on

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