Reconsider ITC Disallowance for Delayed Claim Under Section 16(5) GST Act: Madras HC

Saritha Impex & Marketing Private Limited Vs Superintendent of CGST & Central Excise (Madras High Court)

Madras High Court held that disallowance of input tax credit for A.Y. 2019-2020 since claims has been lodged beyond the period prescribed under Section 16(4) of the GST Acts needs re-do by taking into account newly inserted provisions of section 16(5).

Facts- The present writ petition is filed challenging the impugned order passed by the respondent dated 28.08.2024 relating to the assessment year 2019-20 on the premise that the Input Tax Credit ha

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