Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]

Clipped from: https://www.taxscan.in/overriding-effect-of-itc-provisions-over-time-limit-of-filing-returns-calcutta-hc-upholds-constitutional-validity-of-section-164-of-gst-act/353766/ The Calcutta High Court, reaffirming the prevalence of time limit conditions imposed on filing of Goods and Services Tax Returns over legal right

Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases

Clipped from: https://www.taxscan.in/supreme-court-upholds-calcutta-hc-verdict-granting-gst-itc-to-purchaser-except-in-exceptional-cases-read-order/353638/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Supreme%20Court%20upholds%20Calcutta%20HC%20Verdict%20granting%20GST%20ITC%20to%20Purchaser%20except%20in%20Exceptional%20Cases A Two-Judge Bench of the Supreme Court has upheld the Calcutta High Court judgment, rejecting the department’s appeal against the Calcutta High Court