Question And Answer
Subject: Time limit U/S 16(4) of GST
Querist: CA Subodh Vora
Answered by:
Tags: ,
Date: May 9, 2023
Query asked by CA Subodh Vora

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.

File Uploaded: Not Available

Answer given by

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.

Disclaimer: This article is only for general information and is not intended to provide legal advice. Readers desiring legal advice should consult with an experienced professional to understand the current law and how it may apply to the facts of their case. Neither the author nor and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this article nor for any actions taken in reliance thereon. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of

Leave a Reply

Your email address will not be published. Required fields are marked *