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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Input Tax Credit - Restriction on availed ITC beyond the ...

GST

June 21, 2023

Input Tax Credit - Restriction on availed ITC beyond the prescribed time limit u/s 16(4) - As the vires of the provisions of Section 16(4) of the CGST Act has been challenged by the Petitioners, on the earlier occasion a coordinate Bench by this Court had issued notice to the Attorney General of India. However, it prima facie appears that the adjudication on such prayers itself is academic in the present Petition. - HC

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