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HomeGSTGST ITC Can’t Be Denied Due to Delay After Law Extended Time...

GST ITC Can’t Be Denied Due to Delay After Law Extended Time Limit: Gauhati High Court

GST

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By Mariya Paliwala
Gauhati High Court

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The Gauhati High Court has held that the Input Tax Credit (ITC) cannot be denied due to delay after law extended the time limit. The bench of Justice Anjan Moni Kalita has observed that notwithstanding anything contained in Section 16(4) CGST Act, 2017, in respect of any invoice or debit note for the supply of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ 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 her career as a freelance tax reporter in the leading online legal news companies.

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