High Court Quashes Input Tax Credit Order, Mandates Reconsideration Under CGST Act Section 16(5) for Fair Adjudication
Case-Laws
GST
HC allowed the petition challenging the adjudication order related to input tax credit under CGST/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision
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