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HomeGSTITC Can’t Be Denied on Limitation Grounds After S. 16(5) Amendment: Madras...

ITC Can’t Be Denied on Limitation Grounds After S. 16(5) Amendment: Madras High Court

GST

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By Mariya Paliwala
ITC Can’t Be Denied on Limitation Grounds After S. 16(5) Amendment: Madras High Court

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The Madurai Bench of the Madras High Court has ruled that input tax credit (ITC) under the Goods and Services Tax (GST) law cannot be denied solely on the ground of limitation once the benefit of Section 16(5) of the Central Goods and Services Tax (CGST) Act, 2017 is available.  The bench of Justice Krishnan…

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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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