CGST/SGST Acts' Sec 16(4) denied petitioner's input tax credit. ...
Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.
December 31, 2024
Case Laws GST HC
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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