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The HC disposed of the writ applications challenging the constitutional validity of section 16(4) of the Central Goods and Services Tax Act, 2017 imposing time limit for availing Input Tax Credit, and the amendment to Rule 61(5) related to GSTR-3B. The Court noted the recommendations of the 53rd GST Council Meeting addressing the petitioners' claims, giving due weightage to the Council's recommendations in accordance with law. The petitioners were granted liberty to pursue remaining matters before the appropriate forum.
The HC disposed of the writ applications challenging the constitutional validity of section 16(4) of the Central Goods and Services Tax Act, 2017 imposing time limit for availing Input Tax Credit, and the amendment to Rule 61(5) related to GSTR-3B. The Court noted the recommendations of the 53rd GST Council Meeting addressing the petitioners' claims, giving due weightage to the Council's recommendations in accordance with law. The petitioners were granted liberty to pursue remaining matters before the appropriate forum.
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