9911796707
TMI Blog2025 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... it (ITC) wrongly in contravention to Section 16 (4) of the CGST Act, 2017, read with Section 20 of the IGST Act, 2017, and the applicable Arunachal Pradesh GST Act, 2017 - HELD THAT:- Considering the amendment brought in Section 16 of the Central Goods and Services Tax Act, 2017, by inserting Sub-Section (5), the impugned order in original dated 15.02.2022 is hereby set aside without adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt No. 3, whereby, ITC refund claimed by the petitioner for a period from January, 2020 to March, 2020, has been rejected on the ground that the petitioner availed the Input Tax Credit (ITC) wrongly in contravention to Section 16 (4) of the CGST Act, 2017, read with Section 20 of the IGST Act, 2017, and the applicable Arunachal Pradesh GST Act, 2017. 3. During the pendency of the writ petition, vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Sub-Section (5) in Section 16 of the Central Goods and Services Tax Act, 2017, the grievance raised by the petitioner has been redressed. 6. Dr. A. Saraf, learned Senior Advocate for the petitioner, submits that in view of the amendment brought in Section 16 of the Central Goods and Services Tax Act, 2017 by inserting Sub-Section (5), the impugned Order-in-Original dated 15.02.2022 passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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