Case Law Details
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 the tax amounting to Rs.28,63,680/- which is alleged to have been recovered by the appellant in excess of 10% of disputed tax amount and to prohibit the respondents from taking further cohesive action against the appellant.
Notably, the order impugned in the writ petition was passed u/s. 107 of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 whereby the Input Tax Credit availed by the appellant amounting to Rs. 28,65,780/- from the period from November, 2018 to March 2019 was denied on the ground that the returns for the said period was filed beyond the statutory time limit stipulated in Section 16(4) of the GST Act, which time limit expired on 20.10.2019.
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