This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Jharkhand HC Remanded ITC Appeal Due to Insertion of Section 16(5) in GST Law
Case Law Details
- Case Name
- Manoj Kumar Singh Vs Principal Commissioner (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Manoj Kumar Singh Vs Principal Commissioner (Jharkhand High Court)
The writ petition before the Jharkhand High Court sought declarations regarding the validity and applicability of Section 16(4) of the CGST Act, 2017, contending that it was unconstitutional and that input tax credit (ITC) availed for October 2018 to March 2019 was valid despite delay. The petitioner also challenged an appellate order dated 29.12.2023 which had allowed the revenue’s appeal on the ground that the amendment to Section 16(4) introduced by the Finance Act, 2022 was not applicable.
The Court decli...
Author Info
