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Bombay HC issues notice in challenge to Constitutional validity of 16(4) of CGST Act
Case Law Details
- Case Name
- Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court)
Hon’ble Bombay High Court issues notice in challenge to Constitutional validity of 16(4) of the CGST Act
In terms of section 16(4) of the Central GST Act and Maharashtra GST Act, a taxpayer is not entitled to take input tax credit in respect of any invoice after the due date of furnishing of the return for the month of September following the end of financial year to which such invoice pertains; or furnishing of the relevant annual return, whichever is earlier.
Meta Tiles Pvt. Ltd. has filed a writ petition vide...
Author Info
Sir,
Whether State or Central Govt. submitted any report to Honorable Court in this regard?