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Proviso to Rule 36(4) allowed to avail ITC cumulatively for the period Feb 2020 to August 2020

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Brief summary of the case

Court: Allahabad High Court
Number:
WRIT TAX No. – 433 of 2021
Petitioner:
M/S Vivo Mobile India Private Ltd.
Respondent:
UOI and 4 others
Date of decision:
05.09.2023
Judges:
Hon’ble Saumitra Dayal Singh.J andHon’ble Vinod Diwakar.J

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