https://www.taxtmi.com/caselaws?id=764229 Writ applications challenged the time limit for availment of input tax credit under section 16(4) of the CGST Act and the validity of Rule 61(5) of the CGST Rules, including the GSTR-3B mechanism, on constitutional grounds under Articles 14, 19(1)(g) and 300A. The High Court noted that the issues had been considered by the GST Council and that the 53rd GST Council meeting had made recommendations addressing the claims. Those recommendations were given due weight in accordance with law, and the writ applications were disposed of accordingly, with liberty to pursue any remaining issues before the appropriate forum. en-us Fri, 09 Aug 2024 00:00:00 +0530 Tue, 03 Jun 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764229 Writ applications challenged the time limit for availment of input tax credit under section 16(4) of the CGST Act and the validity of Rule 61(5) of the CGST Rules, including the GSTR-3B mechanism, on constitutional grounds under Articles 14, 19(1)(g) and 300A. The High Court noted that the issues had been considered by the GST Council and that the 53rd GST Council meeting had made recommendations addressing the claims. Those recommendations were given due weight in accordance with law, and the writ applications were disposed of accordingly, with liberty to pursue any remaining issues before the appropriate forum. Case-Laws GST Fri, 09 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764229