https://www.taxtmi.com/caselaws?id=440953 The Andhra Pradesh HC dismissed a petition challenging the constitutional validity of Section 16(4) of APGST/CGST Act, 2017 regarding time limits for claiming Input Tax Credit (ITC). The court held that Section 16(1) enables ITC while subsections (2), (3), and (4) impose restrictions and conditions. The legislature has competency to impose time limits on ITC claims as it constitutes a concession/benefit. The court rejected arguments that Section 16(2) overrides time limitations in Section 16(4), finding no contradiction between restricting provisions. Claims of non-service of show cause notice and violation of natural justice principles were also dismissed after examining the assessment order. en-us Tue, 18 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440953 The Andhra Pradesh HC dismissed a petition challenging the constitutional validity of Section 16(4) of APGST/CGST Act, 2017 regarding time limits for claiming Input Tax Credit (ITC). The court held that Section 16(1) enables ITC while subsections (2), (3), and (4) impose restrictions and conditions. The legislature has competency to impose time limits on ITC claims as it constitutes a concession/benefit. The court rejected arguments that Section 16(2) overrides time limitations in Section 16(4), finding no contradiction between restricting provisions. Claims of non-service of show cause notice and violation of natural justice principles were also dismissed after examining the assessment order. Case-Laws GST Tue, 18 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440953