12 August 2024


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Madras HC: Time Limit for Availing Transitional Input Tax Credit Under GST Mandatory - 21.07.2020

Madras High Court has ruled that the time limit for availing Transitional Input Tax Credit (ITC) is mandatory in nature, not directory. The Court also observed that the ITC is a form of concession not a property, in which right can be vested.

Tags : Madras High Court Time Limit for Availing Transitional Input Tax Credit

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