2025 (1) TMI 44

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..... Boro, SC (CGST & CX) Advocate. ORDER (KARDAK ETE, J) Heard Dr. A. Saraf, learned Senior Advocate assisted by Ms. T. Y. Bhutia, learned counsel for the petitioner. Also heard Mr. M. Kato, learned DSGI appearing for the respondent No.1 and Mr. M. K. Boro, learned Standing Counsel, CGST & CX/respondent Nos. 2, 3 & 4. 2. By filing this writ petition, the petitioner has put to challenge the vire .....

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..... rvices Tax Act, 2017. 4. Section 16(5) of the Central Goods and Services Tax Act, 2017 reads as under: "(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under Sectio .....

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..... view of the submissions made by the learned counsels for the parties and also 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 the said orders on merit. 8. The respondent authorities are directed to consider and pass an appropriate .....

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