ITC Disallowance Overturned: Retrospective Amendment Permits Claim for 2017-21

Winet Communications Vs Superintendent (Madras High Court)

Madras High Court set aside the GST assessment order against Winet Communications, which had disallowed Input Tax Credit (ITC) on the grounds of delayed claims under Section 16(4) of the GST Act. The petitioner argued that a recent amendment, introduced through the Finance (No. 2) Act, 2024, inserted Section 16(5), allowing ITC c

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