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Time Limit to avail GST Credit u/s 16(4) of the CGST Act Challenged in SC; Notice Issued to the Revenue Department

The Hon’ble Supreme Court of India in the SLP filed in the case of Shanti Motors v. Union of India & Ors. [SLP(C) Dy. No.4695/2024 dated February 09, 2024], wherein the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) is challenged, which imposes a time limit for availing of Input Tax Credit (“ITC”), as being violative of Articles 14, 19(1)(g) and 300A of the Constitution of India.

The Hon’ble Supreme Court has admitted the SLPs and issued Notices to the Respondents, along with interim reliefs.

Representing the Petitioners for Shanti Motors, Mr. Sujit Ghosh, Sr. Adv., Mr. Bimal Jain, Adv., Ms. Mannat Waraich, AOR, Mr. Ajinkya Tiwari, Adv. and Mr. Keshav Jatwani, Adv.

The next date of hearing is February 19, 2024.


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