The Supreme Court of India admits the SLP challenging the Constitutional validity of the time limit prescribed under Section 16(4) for claiming ITC.
Reetu | Feb 16, 2024 |
SC admits SLP challenging Constitutional validity of the time limit prescribed under Section 16(4) for claiming ITC
The Supreme Court of India in the matter of Shanti Motors Vs. Union of India admits the SLP challenging the Constitutional validity of the time limit prescribed under Section 16(4) for claiming ITC.
The Constitutional validity of the time limit prescribed under Section 16(4) for claiming ITC has been challenged before the Supreme Court.
The provisions of Section 16(4) were challenged on the grounds that they violated Articles 14 and 300A of the Indian Constitution by denying them the right to claim ITC after the specified due date.
Following its ruling, the High Court found that the fiscal legislation scheme, which applies uniformly to all registered persons, cannot be considered arbitrary or a violation of Article 19(1)(g) or Article 302 of the Constitution.
The Hon’ble Supreme Court has admitted the SLPs and issued Notices to the Respondents, along with interim reliefs.
The next hearing is scheduled for February 19, 2024.
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