Madras High Court
For revenue
Topic
Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.
1 ruling found
Madras High Court
Where petitioner’s registration was cancelled and revived later, claim for ITC on pending returns was denied as entitlement under section 16(6) is conditional upon ITC not being barred by section 16(4) on date of cancellation, and since petitioner was time-barred under section 16(4) at cancellation, subsequent claim was not permissible