Cal. HC: Right of Reg. Person to Take ITC Vested Right Only if Conditions to take it are Fulfilled - 15.12.2023

Calcutta High Court has held that the right of a registered person to take input tax credit (ITC) under Section 16(1) of the GST Act becomes a vested right only if the conditions to take it are fulfilled, free of restriction prescribed under Section 16(2) of the Act thereof.

Tags : Calcutta High Court Input Tax Credit GST

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