Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.

CGST/SGST Acts' Sec 16(4) denied petitioner's input tax credit. HC set aside order denying credit, directing competent authority to pass fresh orders considering Sec 16(5) provisions after hearing petitioner within 3 months, allowing input tax credit entitlement due to Sec 16(5) notification. .....

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