High Court Remands ITC Denial Case for Fresh Review u/s 16(5) of GST Acts, Orders Hearing Within 3 Months.
Case-Laws
GST
HC overturned denial of input tax credit (ITC) u/s 16(4) of CGST/SGST Acts. Court acknowledged petitioner's claim regarding eligibility under newly notified Section 16(5). Original order partially set aside specifically concerning ITC denial. Matter remanded to competent authority for fresh consideration in light of Section 16(5) provisions. Authority directed to prov
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