Top Posts Tagged with #section 16(4)

GST appeal remanded as retrospective amendment to Section 16(5) allowed ITC till November 30, 2021, overriding earlier disallowance under Section 16(4).

Case Summary Case Title: Shiv Construction Company (Axaykumar Pravinbhai Desai, Partner) v. The Additional Commissioner (Appeals)Court: High Court of Gujarat at AhmedabadPetition Number: R/Special Civil Application No. 14194 of 2024Date of Judgement: 11 December 2024Category of Dispute: Input Tax Credit (ITC) – time limit under Section 16(4)Relevant Sections: Section 16(4) & Section 16(5) of the…

#GST Appeal #GST ITC #Gujarat High Court #Retrospective Amendment #Section 16(4)#Section 16(5)

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