31/08/2026
⚖️ Can Section 16(4) Override a Genuine ITC Claim?
GST litigation often turns on one critical issue—the ITC time limit.
Is a delayed return enough to deny ITC?
The answer depends on dates, amendments & judicial precedents.
📌 In GST, one date can decide the case.
CVM & CO LLP
Chartered Accountants
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