| Question And Answer | |
|---|---|
| Subject: | Time limit U/S 16(4) of GST |
| Category: | GST |
| Querist: | CA Subodh Vora |
| Answered by: | Advocate C.B.Thakar |
| Tags: | GST, time limit |
| Date: | May 9, 2023 |
Section 16(4) of CGST Act Prescribes time limit for claiming the ITC. Many matters have gone to High court challenging the constitutional validity of this sub section.Bombay High have also admited such matters. Few of them are – DN wind System (I) pvt Ltd WPST /27887/2022 and Meta Tiles Pvt Ltd and otheres WPT 12338(original) 2021. The Business Audit for the period 2017-18 and 2018-2019 has been taken up by depatment wherein they propose to disallow the above crdit. As matter is pending in various courts, can assessee reqest for keeping the proceedding in abyance till matter is decided? Please up date on the court matter in the above connection.
Normally, simply because matters are pending in High Court, the proceedings cannot be kept in abeyance. There are time limits to pass adjudication orders, so they will go according to their schedule without waiting for outcome of the litigation before High Court.
The writ petition matters referred by you are seen on the High Court site. There are no date fixed for hearing and therefore pending.