PATNA, India, April 16 -- Patna High Court issued the following judgment on April 11:
In these bunch of petitions, petitioners are stated to be registered dealers. They had claimed Input Tax Credit (for short 'ITC') under Section 16 (2) of the Central Goods and Services Tax Act, 2017 (for short 'CGST Act') / Bihar Goods and Services Tax Act, 2017 (for short 'BGST Act') for a particular period and their claims have been rejected by the Deputy Commissioner of State Tax, Patliputra Circle, Central Division, Patna. Feeling aggrieved by the decision of the aforementioned Officer, they have availed statutory remedy of appeal before the appellate authority viz., Additional Commissioner of State Tax (Appeal), Central Division, Patna. The appellate...