Calcutta High Court
For assesseeRemanded
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Calcutta High Court
Where assessee filed rectification application for ITC after prescribed cut-off as per departmental circulars but statute provided no time limit, executive circulars imposing six-month cap could not override substantive right under Section 16(5), and rejection for delay was unsustainable so rectification application was to be reconsidered on merits unless delay was found exceptional