Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded.
Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Retrospective amendment under Section 16(5) validates ITC for 2018-19; remaining factual issues remanded. Issue Whether the demand denying ITC for 2018-19 due to delayed filing of returns survives following the retrospective insertion of Section 16(5) of the CGST/WBGST Act, and whether related… Read More »