Jharkhand HC Upholds GST ITC Time Limit and GSTR 3B Validity

Rewinder Techno Electricals Vs Union of India (Jharkhand High Court) In the case of Rewinder Techno Electricals Vs Union of India, the Jharkhand High Court addressed a writ petition challenging the constitutionality of Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, which imposes a time limit for availing Input Tax Credit (ITC). The petitioner argued that this provision violated constitutional rights and the basic structure of the CGST Act. Additionally, the petitioner contested the amendment under Rule 61(5) of the CGST Rules, which validated GSTR-3B as a return with ret...