Thirumalakonda Plywoods Vs Assistant Commissioner
Date: July 17, 2023
Subject Matter
Section 16(2) has no overriding effect on Section 16(4) as both are not contradictory and operate independently.
Summary
The Andhra Pradesh High Court upheld the constitutional validity of Section 16(4) of the CGST Act, which pertains to the time limit for claiming Input Tax Credit (ITC) under the APGST and CGST Act. The court ruled that this section does not violate c…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner prays for writ of mandamus declaring (a) Section 16(4) of APGST Act, 2017 and Section 16(4) of CGST Act, is violative of Article 14, 19(1)(g) and Section 300-A of Constitution of India. (b) That the non-obstante clause in Section16(2) of APGST/CGST Act, 2017 would prevail over Section 16(4) of APGST / CGST Act, 2017. (c) T…