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GST - Highlights / Catch Notes

Home Highlights December 2024 Year 2024 This

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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