FOUR SQUARE HOSPITALITY v. SUPERINTENDENT OF CENTRAL TAX & CENTRAL EXCISE

Introduction

The petitioner, Four Square Hospitality, challenged an order whereby Input Tax Credit (ITC) was denied on the ground that the credit was claimed beyond the time limit prescribed under Section 16(4) of the CGST/SGST Acts.

During the pendency of the writ petition, Section 16(5) was inserted into the CGST Act through the Finance (No. 2) Act, 2024, providing a one-time relaxation by extending the time limit for claiming ITC relating to Financial Years 2017-18 to 2020-21.