ITC cannot be availed by the Registered Person when returns are filed beyond statutory period stipulated u/s 16(4) of the CGST Act
The Hon’ble Calcutta High Court in the case of BBA Infrastructure Ltd. v. Senior Joint Commissioner of State Tax [MAT No. 1099 of 2023 dated December 13, 2023] dismissed the writ petition and held that, Section 16(1) of the Central…