Denial of ITC Under Section 16(4) Is Invalid When Claim Complies With Section 16(5)
Denial of ITC Under Section 16(4) Is Invalid When Claim Complies With Section 16(5) Issue Whether an Input Tax Credit (ITC) claim can be denied as time-barred under Section 16(4) when the claim falls within the extended statutory period prescribed under Section 16(5). Facts ITC Reversal & Demand: A registered GST dealer had their Input… Read More »