Case Law Details
Case Name : B D Enterprises Vs Union of India (Jharkhand High Court)
Appeal Number : W.P. (T) No. 1143 of 2021
Date of Judgement/Order : 11/07/2024
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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B D Enterprises Vs Union of India (Jharkhand High Court)
In the case of B D Enterprises Vs Union of India, the Jharkhand High Court addressed a petition challenging the constitutionality of Section 16(4) of the Central Goods and Services Act, 2017, which imposes a time limit for availing Input Tax Credit (ITC). The petitioners argued th
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