Case Law Details
Case Name : In re Vishnu Chemicals Limited (GST AAR Andhra Pradesh)
Related Assessment Year :
Courts :
AAR Andhra Pradesh Advance Rulings
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In re Vishnu Chemicals Limited (GST AAR Andhra Pradesh)
No ITC on invoices raised for the past period as hit by Period of Limitation
The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21/AP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit (“ITC”) on monthly rental tax invoices raised after the expiry of the period of limitation.
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