Time Limit prescribed for claiming ITC U/s 16(4) APGST Act is not unconstitutional: Andhra Pradesh HC [Read Order]

Andhra Pradesh High Court - APGST Act - TAXSCAN

The Andhra Pradesh High Court has ruled that the time limit prescribed for claiming Input Tax Credit (ITC) under Section 16(4) of the Andhra Pradesh Goods and Service Tax (APGST) Act, 2017 was not unconstitutional. The issue to be decided was whether by virtue of imposition of time limit for claiming Input Tax Credit (ITC),…

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