The Madras High Court has held that the Input Tax Credit (ITC) can’t be denied on limitation grounds after retrospective insertion of Section 16(5) of Central Goods and Service Tax (CGST) Act. The bench of Justice Krishnan Ramasamy has observed that Section 16(5), introduced with retrospective effect from 01.07.2017, clearly overrides Section 16(4) for the…
GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC
0
243
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
