Pre deposit Relaxed

In the case of Heal Health Connect Solutions Pvt. Ltd., the Delhi High Court recognized the extended ITC window for FY 2018-19 under Section 16(5). The HC in an exceptional move, waived the pre-deposit requirement, safeguarding taxpayers’ right to appeal without financial strain. J the App by JustIDT examines the significant reminder that statutory extensions must be given full effect while merits rest with the appellate forum.