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        Case ID :
        GST

        The imposition of a time limit for availing Input Tax Credit...

        Tax law amendment restricting input tax credit availability challenged; court seeks reconsideration.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of sub-section (5) u/s 16 of the CGST Act, effective from July 1, 2017, provided that for invoices or debit notes pertaining to Financial Years 2017-18 to 2020-21, the registered person could take ITC in any return filed until November 30, 2021. However, this decision was taken without considering the stipulation in sub-section (5) of Section 16, effective from July 1, 2017. Consequently, the High Court remitted the matter to the authority to pass a fresh order considering the implication of sub-section (5) of Section 16 of the CGST Act.

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