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Jharkhand HC Upholds GST ITC Time Limit and GSTR 3B Validity
Case Law Details
- Case Name
- Rewinder Techno Electricals Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Rewinder Techno Electricals Vs Union of India (Jharkhand High Court)
In the case of Rewinder Techno Electricals Vs Union of India, the Jharkhand High Court addressed a writ petition challenging the constitutionality of Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, which imposes a time limit for availing Input Tax Credit (ITC). The petitioner argued that this provision violated constitutional rights and the basic structure of the CGST Act. Additionally, the petitioner contested the amendment under Rule 61(5) of the CGST Rules, which validated GSTR-3B as ...
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