https://www.taxtmi.com/caselaws?id=443280 The HC upheld the constitutional validity of Section 16(4) of the CGST/BGST Act, ruling that denial of ITC for delayed return filing is lawful and not violative of Articles 14, 19(1)(g), or 300-A. The court held that ITC entitlement is conditional and not an absolute right; restrictions under Section 16(4) serve a legislative purpose and are not arbitrary. The petitioners' challenge that the provision infringes fundamental rights and property rights was rejected. The writ petitions were dismissed, affirming that the cut-off date for claiming ITC is constitutionally permissible and does not violate the right to trade or property. en-us Fri, 08 Sep 2023 00:00:00 +0530 Mon, 04 Aug 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443280 The HC upheld the constitutional validity of Section 16(4) of the CGST/BGST Act, ruling that denial of ITC for delayed return filing is lawful and not violative of Articles 14, 19(1)(g), or 300-A. The court held that ITC entitlement is conditional and not an absolute right; restrictions under Section 16(4) serve a legislative purpose and are not arbitrary. The petitioners' challenge that the provision infringes fundamental rights and property rights was rejected. The writ petitions were dismissed, affirming that the cut-off date for claiming ITC is constitutionally permissible and does not violate the right to trade or property. Case-Laws GST Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443280