Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]

Ruling in favour of the department, the Calcutta High Court upheld the Validity of Section 16(4) of the Goods and Services Tax Act.
Overriding Effect ITC Provisions over Time Limit of Filing Returns - Calcutta HC upholds Constitutional - GST Act - TAXSCAN

The Calcutta High Court, reaffirming the prevalence of time limit conditions imposed on filing of Goods and Services Tax Returns over legal right to claim Input Tax Credit (ITC), upheld the constitutional validity of the Section 16(4) of the Central Goods and Services Tax Act, 2017. The appellant challenged an order-in-appeal dated 04.01.2023, seeking a…

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