This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Andhra Pradesh HC Upholds validity of Section 16(4) of CGST Act
Case Law Details
- Case Name
- Thirumalakonda Plywoods Vs Assistant Commissioner (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Thirumalakonda Plywoods Vs Assistant Commissioner (Andhra Pradesh High Court)
Constitutionality of time limit for claiming ITC under section 16(4) of the CGST Act is not ultra virus
The Hon’ble Andhra Pradesh High Court in Thirumalakonda Plywoods 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”).
Facts:
Thiru...
Author Info
