Input Tax Credit condition prescribed u/s. 16(4) of CGST Act is constitutionally valid

BBA Infrastructure Limited Vs Senior Joint Commissioner of State Tax and Others (Calcutta High Court) Calcutta High Court held that registered person is entitled to Input Tax Credit only if conditions prescribed u/s. 16(2) of the Central Goods and Services Tax Act, 2017 are fulfilled. It includes time limit imposed via section 16(4). Accordingly, held that section 16(4) is not violative of Article 300A of the Constitution of India. Facts- The appellant filed the writ petition challenging an order-in-appeal dated 04.01.2023 and sought for a consequential direction upon the respondent to refund ...