Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]

Time Limit on ITC Claim - Time Limit - ITC Claim - ITC - Claim - CGST Act - CGST - Deemed Constitutional - Articles 14 - Andhra Pradesh High Court - Taxscan

The High Court of Andhra Pradesh has held that the time limit imposed on the claim of Input Tax Credit (ITC) under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017 is not in violation of constitutional provisions. The ruling reaffirmed the constitutionality of the time restriction on ITC claim and preserved…

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