https://www.taxtmi.com/caselaws?id=764128 The HC addressed GST Input Tax Credit (ITC) claims amid implementation challenges during 2017-2019. The court held that eligible petitioners could claim ITC under government circulars addressing technical issues and supplier defaults, provided they approach GST authorities within 30 days with proper documentation. The court ruled that procedural amendments extending return filing deadlines from September 30 to November 30 should apply retrospectively from July 1, 2017, ensuring equitable treatment. Additionally, the HC upheld the constitutional validity of Sections 16(2)(c) and 16(4) of the CGST/SGST Act, emphasizing supplier compliance requirements for maintaining GST system integrity while providing remedial measures for bona fide taxpayers. en-us Fri, 28 Jun 2024 00:00:00 +0530 Wed, 02 Jul 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764128 The HC addressed GST Input Tax Credit (ITC) claims amid implementation challenges during 2017-2019. The court held that eligible petitioners could claim ITC under government circulars addressing technical issues and supplier defaults, provided they approach GST authorities within 30 days with proper documentation. The court ruled that procedural amendments extending return filing deadlines from September 30 to November 30 should apply retrospectively from July 1, 2017, ensuring equitable treatment. Additionally, the HC upheld the constitutional validity of Sections 16(2)(c) and 16(4) of the CGST/SGST Act, emphasizing supplier compliance requirements for maintaining GST system integrity while providing remedial measures for bona fide taxpayers. Case-Laws GST Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764128