GST DAILY – 351 : Registered persons entitled to take ITC in any return under section 39 filed up to 30-11-2021: HC

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Registered persons entitled to take ITC in any return under section 39 filed up to 30-11-2021: HC

THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Sushee Infra and Mining Ltd. V/s Union of India W.P. (C) No. 149 of 2024, decided on 10-9-2024

👉 Issue:-

✔️ How can a Registered person claim ITC up to 30-11-2021?

👉 The Hon’ble High Court Judgement:-

✔️ In view of insertion of sub-section (5) in section 16, registered person was entitled to take input tax credit in any return under section 39 filed up to 30-11-2021.