AP HC Allows ITC Claim Due to Extended Time Limit Under Section 16(5)

Kameswari Agencies Vs Assistant Commissioner (Andhra Pradesh High court) In Kameswari Agencies Vs Assistant Commissioner, the Andhra Pradesh High Court considered a writ petition challenging orders dated 29.08.2024 and 30.08.2024 rejecting the petitioner’s Input Tax Credit (ITC) claims for the period from 01.04.2019 to 31.03.2020. The petitioner, a registered person under the GST Act, had filed ITC claims for tax periods from September 2019 to March 2020 on 26.10.2020 and 27.10.2020. The first respondent rejected the claims on the ground that the limitation period under Section 16(4) of the ...