Entitlement to input tax credit despite limitation due to retrospective amendment; orders based solely on limitation quashed and recovery restrained
Case-Laws
GST
Entitlement to input tax credit was upheld despite limitation under the former provision because a retrospective amendment inserting Section 16(5) governs eligibility; accordingly, assessment orders that denied ITC solely on limitation grounds are quashed insofar as claims fall within the period prescribed by Section 16(5) and
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