Entitlement to input tax credit despite limitation: quashed limitation-based disallowances; refunds, adjustments allowed; recovery restrained, fraud cases preserved
Case-Laws
GST
Entitlement to input tax credit under the law survives despite a limitation clause: the retrospective amendment and extension of the deadline to claim ITC enable claims within the extended window, and assessment orders denying ITC solely on limitation grounds are quashed accordingly, with relief directed to ref
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