Input Tax Credit (ITC) - Constitutional Validity of Section ...

Court Upholds Time Limit for Claiming Input Tax Credit u/s 16(4) of APGST and CGST Acts 2017.

July 29, 2023

Case Laws GST HC

Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It is clear that ITC being a concession/benefit/rebate, the legislature is within its competency to impose certain conditions, including time prescription for availing such right and the same cannot be challenged on the ground of violation of Constitutional provisions. - HC

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Input Tax Credit (ITC) - Constitutional Validity of Section ...

Court Upholds Time Limit for Claiming Input Tax Credit u/s 16(4) of APGST and CGST Acts 2017.

July 29, 2023

Case Laws GST HC

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