Constitutionality of time limit for claiming ITC under section 16(4) of the CGST Act is not ultra virus
Last updated: 28 July 2023
Court :
And
Brief :
The Hon'ble Andhra Pradesh High Court in ThirumalakondaPlywoods v. The Assistant Commissioner [W.P.No.24235 of 2022 dated July 18, 2023] held that, mere acceptance of GSTR-3B returns with late fee will not exonerate the delay in claiming Input Tax Credit ("ITC") beyond the period specified under section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
Citation :
W.P.No.24235 of 2022 dated July 18, 2023
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Bimal Jain
Published in GST
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