Silver Castle Holidays and Resorts (India) (P.) Ltd. v. Superintendent, Central Tax and Central Excise Department

Where petitioner’s input tax credit for April 2018 to March 2019 was denied due to belated filing of returns under section 16(4), but returns for relevant months were actually filed within the relaxation cut-off period under section 16(5)., denial based on section 16(4) was not justified and assessee was entitled to ITC