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ITC within period prescribed u/s. 16(5) of CGST Act is eligible even if barred by limitation u/s. 16(4)
Case Law Details
- Case Name
- Thirupathi Powerloom Weavers Coop and Society Limited Vs Superintendent of GST and Central Excise (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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Thirupathi Powerloom Weavers Coop and Society Limited Vs Superintendent of GST and Central Excise (Madras High Court)
Madras High Court held that Input Tax Credit (ITC) barred by limitation in terms of section 16(4) of the CGST Act but within period prescribed in terms of section 16(5) of CGST Act is eligible. Accordingly, order quashing ITC set aside.
Facts- This Writ petition has been filed by the petitioner/taxpayer, who is registered dealer on the files of the respondent-Department under the provisions of the Goods and Service Tax Act, 2017 (GST Act)/ Central Goods and Ser...
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