Andhra Pradesh HC Upholds validity of Section 16(4) of CGST Act

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:

Thirumalakonda Plywoods (“the Petitioner”) is a proprietor engaged in the business of hardware and plywood since March 2020 with the trade mark of ‘Thirumalakonda Plywoods’.

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