Restriction availing on Input Tax Credit (ITC) - Constitutional ...

Section 16(4) of CGST Act 2017 on ITC Restrictions Upheld as Constitutional, Complies with Fundamental Rights.

September 20, 2023

Case Laws GST HC

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST Act) 2017 - Sub-section (4) of Section 16 of the CGST/ BGST Act are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India. The said provision is not inconsistent with or in derogation of any of the fundamental right guaranteed under the Constitution of India. - HC

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Restriction availing on Input Tax Credit (ITC) - Constitutional ...

Section 16(4) of CGST Act 2017 on ITC Restrictions Upheld as Constitutional, Complies with Fundamental Rights.

September 20, 2023

Case Laws GST HC

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