Mrityunjay Kumar V/s Union of India {SUPREME COURT OF INDIA}

Mrityunjay Kumar V/s Union of India {SUPREME COURT OF INDIA} :Date of Order : 03-01-2024simplified explanation of the legal issue and the court’s action in the given case:Issue at HandThe case concerns the constitutional validity of sub-section (4) of section 16 of the Central Goods and Services Tax (CGST) Act, 2017. This subsection restricts the availment of Input Tax Credit (ITC) in relation to invoices or debit notes for the supply of goods or services after a specified date.BackgroundIn a...

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