Acceptance of Belated Returns with Late Fee Not a Ground to Exonerate Assessee from Time Limit for ITC Claim u/s 16(4): Andhra Pradesh HC [Read Order]

Acceptance - Returns - Late- Fee -Exonerate- Assessee- Time -Limit - ITC -Claim -Andhra -Pradesh- HC-TAXSCAN

The Andhra Pradesh High Court has held that the acceptance of belated returns of the assessee by the department along with the late fee is not a valid ground to exonerate the assessee from the time limit for Input Tax Credit (ITC) claim under Section 16(4) of the Andhra Pradesh Goods and Services Tax (APGST)…

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