Jharkhand HC upholds GST ITC Time Limit u/s 16(4) and GSTR 3B validity under Amendment to Rule 61(5) of CGST Act [Read Order]

Jharkhand HC dismisses M/s Rewinder Techno Electricals’ challenge to GST ITC time limit u/s 16(4) and GSTR-3B validity under the amendment to Rule 61(5), citing recommendations from the GST Council. The court held that the petitioner should seek remedy through appropriate legal forums based on the Council's guidance
GST - ITC - Jharkhand HC - CGST - GSTR 3B - GST Council - ITC Time Limit - Central Goods and Services Tax - taxscan

The High Court of Jharkhand has dismissed the petition challenging the provisions of the Central Goods and Services Tax (CGST) Act, 2017 in light of the 53rd GST Council Meeting’s recommendations. The court dismissed the writ petition filed by M/s Rewinder Techno Electricals, a partnership firm based in Dumka, Jharkhand challenging Section 16(4) and amendment…

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