Saritha Impex & Marketing Private Limited Vs Superintendent of CGST & Central Excise
Date: January 2, 2025
Subject Matter
Section 16(5) allows a registered person to claim ITC for invoices pertaining to specific financial years, if filed by November 30, 2021
Summary
The writ petition challenges an order issued by the respondent concerning the assessment year 2019-20, where previously disallowed Input Tax Credit (ITC) claims were based solely on the fact that they were lodged beyond the stipulated time frame ment…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The present writ petition is filed challenging the impugned order passed by the respondent dated 28.08.2024 relating to the assessment year 2019-20 on the premise that the Input Tax Credit has been disallowed only on the ground that the claims have been lodged beyond the period prescribed under Section 16(4) of the GST Acts. 2. It is submitted t…