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Case Law Details

Case Name : Meta Tiles Pvt. Ltd. Vs Union of India (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

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