GANGTOK, India, May 7 -- Sikkim High Court issued the following judgment/order on April 11:
1. The present writ petition seeks various directions upon the respondents. Essentially the petitioner is aggrieved by the impugned Order dated 21.03.2024 by which the respondents have raised demands upon the petitioner as detailed therein. These demands were raised on the ground that as per Section 16(4) of the Central Goods & Services Tax Act, 2017 (the CGST Act, 2017) last date for availing ITC for the Financial Year 2018-19 was 30.11.2019 and for the Financial Year 2019-20 was 30.11.2020. But the petitioner filed their GSTR 3B return for the corresponding months and accordingly availed ITC to the tune of Rs.2,95,58,264/- for the Financial Year 2...