https://www.taxtmi.com/highlights?id=72650 Input Tax Credit (ITC) - Period of limitation u/s 16(4) - After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST on the payments made to seconded employees/ related entities and availed input tax credit of the IGST paid. The Tax Department sought to deny the input tax credit by applying the time limit under Section 16(4) of the CGST Act, besides demanding interest and penalty. - High Court stayed the SCN for adjudication - HC en-us Thu, 19 Oct 2023 14:07:11 +0530 Thu, 19 Oct 2023 14:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72650 Input Tax Credit (ITC) - Period of limitation u/s 16(4) - After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST on the payments made to seconded employees/ related entities and availed input tax credit of the IGST paid. The Tax Department sought to deny the input tax credit by applying the time limit under Section 16(4) of the CGST Act, besides demanding interest and penalty. - High Court stayed the SCN for adjudication - HC Highlights GST Thu, 19 Oct 2023 14:07:11 +0530 https://www.taxtmi.com/highlights?id=72650