Last date of availment of credit is 30th Nov starting from period 2017-18
Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 31559 OF 2019Petitioner: M/s M.trade LinksRespondent: Union of IndiaDate of decision: 04.06.2024Judges: Hon’ble Mr. Dinesh Kumar Singh Section 16(2) of the CGST Act:The respondent argues that Section 16 is comprehensive, outlining both the entitlement to and conditions for claiming ITC under Clauses (a) to …
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