Time-limit restriction for availing ITC basis GSTR-3B/annual-return u/s 16(4) challenged before Calcutta HC

Calcutta HC issues notice in writ challenging the denial of ITC when not taken within due-date of furnishing return u/s 39 of CGST Act, 2017 for the month of September following the end of financial year to which any invoice or debit note pertains or furnishing of annual return, whichever is earlier; Hears petition challenging vires of section 16 (4) of the CGST/WBGST Act as well as constitutional validity of retrospective amendment of Rule 61 of CGST/WBGST Rules; P...