https://www.taxtmi.com/caselaws?id=447145 HC upheld the constitutional validity of Section 16(4) of the CGST Act prescribing a time limit for availing ITC, holding that ITC is a concession subject to conditions and restrictions imposed by the legislature. The provision was found neither arbitrary nor discriminatory under Article 14, and the right to property under Article 300A was held unaffected, as ITC does not constitute an absolute vested right absent fulfillment of statutory conditions. The proprietorship-firm petitioner was held ineligible to invoke Article 19(1)(g), as that protection is confined to citizens. Finding no infringement of Articles 14, 19(1)(g) or 300A, HC dismissed the writ petition challenging Section 16(4). en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447145 HC upheld the constitutional validity of Section 16(4) of the CGST Act prescribing a time limit for availing ITC, holding that ITC is a concession subject to conditions and restrictions imposed by the legislature. The provision was found neither arbitrary nor discriminatory under Article 14, and the right to property under Article 300A was held unaffected, as ITC does not constitute an absolute vested right absent fulfillment of statutory conditions. The proprietorship-firm petitioner was held ineligible to invoke Article 19(1)(g), as that protection is confined to citizens. Finding no infringement of Articles 14, 19(1)(g) or 300A, HC dismissed the writ petition challenging Section 16(4). Case-Laws GST Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447145