Case Law Details
Case Name : L & T IHI Consortium Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 2980 of 2019
Date of Judgement/Order : 14/11/2024
Related Assessment Year :
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.
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