Section 16(5) CGST Act allows Input Tax Credit claims for specified years up to Nov 30, 2021; case remanded for fresh hearing
Case-Laws
GST
The HC set aside the impugned order dated 26-04-2024 and the Demand-cum-Show Cause Notice dated 27-12-2023, in light of the amended Section 16 of the CGST Act, 2017, particularly sub-Section 5, which allows the registered person to claim Input Tax Credit for specified financial years up to 30 November 2021. The Court held that the challenge to the r
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