The provision of Section 16(4) of the CGST Act which restricts the claim of ITC only on the ground that a return is filed after the date prescribed is arbitrary
In ANAND STEEL (TRADE NAME )(PRO. SHRI JAGDISH KUMAR MANSUKHANI) RATLAM MADHYA PRADESH Versus UNION OF INDIA AND OTHERS WRIT PETITION No. 2164 of 2024...