GST ITC Rejected due to Claims filed beyond Period Specified u/s 16(4): Madras HC Directs to Re-do Assessment in Light of Finance Act, 2024 [Read Order]
In its ruling, the bench set aside the assessment order dated January 31, 2024, and directed the assessing officer to re-evaluate the case, taking into account the amendments introduced by the Finance (No. 2) Act, 2024
By Navasree A.M - On October 9, 2024 10:23 pm - 2 mins read
The Madras High Court has directed the Goods and Services Tax ( GST ) department to re-do the assessment considering the amendments in Finance Act ( No. 2 ), 2024 in a matter of rejection of Input Tax Credit ( ITC ) claim filed beyond the statutory period mentioned under Section 16(4) of the GST…
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