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of <h1>Supreme Court Seeks Response on Special Leave Petition, Flags Interim Relief for Comprehensive Case Review</h1> <h3>MRITYUNJAY KUMAR Versus THE UNION OF INDIA & ORS.</h3> SC issued notice to respondents on the Special Leave Petition, setting the return date for 05.02.2024. The interim relief prayer was also flagged for ... Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST Act) and Section 16(4) of the Bihar Goods and Services Tax Act, 2017 - Denial of entitlement of Input Tax Credit (ITC) for delayed filing of return - HELD THAT:- Issue notice to the respondents on the prayer for interim relief as well as on the Special Leave Petition, returnable on 05.02.2024. The Supreme Court issued an order to issue notice to the respondents on the prayer for interim relief and the Special Leave Petition, returnable on 05.02.2024. (Case Citation: 2024 (1) TMI 288 - SC)
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