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ITC Denial unjustified as section 31(3)(d) requirement satisfied: Bombay HC
Case Law Details
- Case Name
- L & T IHI Consortium 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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L & T IHI Consortium Vs Union of India (Bombay High Court)
Bombay High Court held that when the petitioner satisfied the requirements of Section 31(3)(d) of the CGST Act denial of input tax credit to the petitioner is arbitrary and illegal and contrary to the provisions of Section 16 of the CGST / MGST Act.
Facts- The petitioner a consortium of two entities was awarded a contract by the Mumbai Metropolitan Development Authority (MMRDA) a project of public importance, namely the “Mumbai Trans Harbour Link Project”, which involved construction of the longest bridge of 22...
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