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    Case ID :
    GST

    Validity of GST registration certificate granted w.e.f 1.6.2018...

    High Court allows retention of ITC benefits for period before June 1, 2018, despite GST liability from July 1, 2017.

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    GSTOctober 19, 2023Case LawsHC

    Validity of GST registration certificate granted w.e.f 1.6.2018 instead of with retrospective effect i.e. 1.7.2017 - Whereas GST liability confirmed w.e.f. 1.7.2017 - Condition (no 4) of foregoing the benefit of Input Tax Credit (ITC) for the period prior to 1.6.2018 - Condition no. 4 of the order quashed - HC

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