9911796707
TMI Blog2024 (12) TMI 1502X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts - HELD THAT:- Having regard to the assertion of the learned counsel appearing for the petitioner that on account of notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner will be entitled to input tax credit, which has been denied to the petitioner by Ext. P1 order, the writ petition will stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of the CGST/SGST Acts, for the financial year 2019- 2020, through Ext. P1 order dated 22.08.2024. 2. Learned counsel appearing for the petitioner would submit that, with the notification of Sub-Section (5) of Section 16 of the CGST/SGST Acts, the petitioner would now be entitled to the benefit of input tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied input tax credit to the petitioner on account of the provisions of Sub Section (4) of Section 16 of the CGST/SGST Acts and directing the competent authority to pass fresh orders, after taking note of the provisions contained in Section 16 (5) of the CGST/SGST Acts and after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
