The Madurai Bench of the Madras High Court has set aside a GST assessment order that reversed Input Tax Credit (ITC) on the ground of limitation, holding that such denial is unsustainable in view of the retrospective amendment introduced under Section 16(5) of the CGST/TNGST Act. The bench of Justice Krishnan Ramasamy reiterated that taxpayers…
Membership Required
Already a member? Log in here
