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Delhi HC extends Section 14 Limitation benefit for claiming construction ITC of past period post Safari Retreats

The Hon’ble Delhi High Court in Riveria Commercial Developers Limited disposed of a batch of writ petitions challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the CGST Act”, thereby granting liberty to the Assessees to file appropriate applications before the Adjudicating Authority for availing ITC pertaining to the past peri