Court Invalidates Tax Order, Remands Case for Review Amid Retrospective Amendments; Input Tax Credit Claims Revived.
Case-Laws
GST
The High Court addressed the challenge to notifications extending the time limit for issuance of orders u/s 73 of the CGST/AGST Act, 2017, due to the “force majeure” condition of Covid-19. The Court noted that amendments introduced by the Finance (No. 2) Act, 2024, retrospectively effective from 01.07.2017, allowed registered persons to claim input tax credi
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