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Case Law Details

Case Name : Meta Tiles Pvt. Ltd. Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition (L) No. 12338 of 2021
Date of Judgement/Order : 20/11/2021
Related Assessment Year :
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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 W.P. (L) No: 12338 of 2021 before the Hon’ble Bombay High Court challenging the constitutional validity and vires of section 16(4) of the Central GST Act and Maharashtra GST Act. The petition is also praying for declaration of the conditions as prescribed in Section 16(4) of the Act as merely procedural in nature which cannot override substantive conditions as mandated under Section 16(1) and Section 16(2) of the Act.

The petition is also challenging the constitutional validity of the retrospective amendment of Rule 61 of the CGST / MGST Rules.

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