Case Law Details
Case Name : Ram Constructions Vs Union of India (Jharkhand High Court)
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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Ram Constructions Vs Union of India (Jharkhand High Court)
Jharkhand High Court, in the case of Ram Constructions Vs Union of India, addressed key issues under the GST regime regarding Input Tax Credit (ITC) for delayed returns for the financial year 2017-18. The petitioner challenged the constitutional validity of Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, and Rule 61(5) of the CGST Rules, 2017, as amended through Notification No. 49/2019. These provisions restricted ITC claims to specific time limits and retroactively classified GSTR-3B as a re
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