2025 (2) TMI 841

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..... Dated:- 17-2-2025
WP ( C ) / 184 / 2024 - -
GST
Validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 - extension of time limit for passing the orders under Section 73 of the CGST Act - availment of input tax credit - HELD THAT:- The impugned order dated 27.12.2023 passed by the respondent No.7 is set aside. The matter is remitted to the respondent No.7 to decide the m .....

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..... r has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act. The petitioner has also prayed for quashing and setting aside of the order dated 27.12.2023 issued by the respondent No.7 under the provisions of the CGST Act. It is sub .....

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..... eady in receipt of instructions from the Department and that the matter may be remitted back to the authority concerned for deciding the issue afresh in accordance with the provisions of the CGST Act, including the new amendment introduced in Section 16(5) of the CGST Act. In view of the above submissions made by the learned counsel appearing for the parties, the impugned order dated 27.12.2023 p .....

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