GST CASE LAWS 13.08.2026
GST CASE LAWS 13.08.2026 Section Case Law Title Brief Summary Citation Relevant Act 16 Shamsudheen A.K. v. State Tax Officer Where returns for Feb & March 2019 were filed by 12.11.2019, the limitation under Section 16(4) does not apply due to the overriding non-obstante clause of Section 16(5); the petitioner remains eligible for ITC subject… Read More »