Case Law Details
Case Name : Sagar Brush Industries Vs State Tax Officer (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Sagar Brush Industries Vs State Tax Officer (Madras High Court)
Madras High Court held that matter regarding denial of Input Tax Credit (ITC) u/s. 16(4) of the CGST Act is remanded back in terms of Clauses 114 and 146 of the Finance (No.2) Bill, 2024 and enacted in the Finance Act, 2024.
Facts- In these Writ Petitions, the Assessment Orders seeking to deny input tax credit availed by the respective petitioners belatedly beyond the statutory period prescribed under Section 16(4) of the respective GST Enactments were challenged.
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