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ITC barred by limitation u/s. 16(4) of CGST Act but within section 16(5) period duly allowed
Case Law Details
- Case Name
- Ashok International Vs Assistant Commissioner of GST (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Ashok International Vs Assistant Commissioner of GST (Madras High Court)
Madras High Court held that claim of Input Tax Credit [ITC] barred by limitation in terms of section 16(4) of the Central Goods and Services Tax Act, 2017 [CGST Act] but within period prescribed u/s. 16(5) is duly allowable. Accordingly, order quashed and writ petition allowed.
Facts- The petitioners in all these Writ Petitions are registered dealers on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017/CGST Act 2017.
Though the petitioners have filed GSTR-1...
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