https://www.taxtmi.com/highlights?id=71198 Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It is clear that ITC being a concession/benefit/rebate, the legislature is within its competency to impose certain conditions, including time prescription for availing such right and the same cannot be challenged on the ground of violation of Constitutional provisions. - HC en-us Sat, 29 Jul 2023 18:41:31 +0530 Sat, 29 Jul 2023 18:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71198 Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It is clear that ITC being a concession/benefit/rebate, the legislature is within its competency to impose certain conditions, including time prescription for availing such right and the same cannot be challenged on the ground of violation of Constitutional provisions. - HC Highlights GST Sat, 29 Jul 2023 18:41:31 +0530 https://www.taxtmi.com/highlights?id=71198