Constitutionality of time limit for claiming ITC under section 16(4) of the CGST Act is not ultra virus
The Hon’ble Andhra Pradesh High Court in Thirumalakonda Plywoods v. The Assistant Commissioner held that, mere acceptance of GSTR-3B returns with late fee will not exonerate the delay in claiming ITC beyond the period specified under section 16(4) of the CGST Act.