- Kerala High Court dismissed the writ petition in the case of Tirupati Balaji Traders v. Union of India
- Petitioner argued for the right to Input Tax Credit (ITC) under CGST Act
- Court cited previous judgment upholding constitutional validity of relevant sections of CGST Act
- Time limit for availing ITC extended to November 30 for FY 2017-18
- Vires of Section 16(4) of CGST Act under challenge in Supreme Court
- Relief not provided in similar case in Andhra Pradesh High Court
- Relief in present case may not be applicable for FY 2017-18 due to different time limit extension dates.
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "India"
- CBIC Clarifies GST Implications on Secondary or Post-Sale Discounts for Businesses
- India Slashes GST on Drones to 5%, Boosting Domestic Manufacturing and Sectoral Growth
- GST Reforms 2025: Boosting Textiles, Apparel Affordability, and Logistics Efficiency in India
- GST Credit Notes: Use Original Invoice Rate for Returned Goods, Not Revised Rate
- India Cuts GST on Renewable Energy to 5%, Boosting Solar Affordability and Green Jobs