The Hon’ble Delhi High Court in Riveria Commercial Developers Limited v. Union of India & Ors. [W.P.(C) 11633/2019 and W.P.(C) 4683/2020 dated August 10, 2026] disposed of a batch of writ petitions challenging the constitutional validity of clauses (c) and (d) of Section 17(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), thereby granting liberty to the Assessees to file appropriate applications before the Adjudicating Authority for availing Input Tax Credit (“ITC”) pertaining to the past period, notwithstanding the limitation prescribed under Section 16(4) of the CGST Act, and held that the delay occasioned in pursuing such bona fide proceedings before the Court would stand excluded in terms of Section 14 of the Limitation Act, 1963.
CLICK HERE FOR OFFICIAL JUDGMENT COPY
(Author can be reached at info@a2ztaxcorp.com)
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose and for the reader’s personal non-commercial use. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon. Further, no portion of our article or newsletter should be used for any purpose(s) unless authorized in writing and we reserve a legal right for any infringement on usage of our article or newsletter without prior permission.
