Matter remitted for fresh consolidated order under Rule 16(5); ITC demand reopened, petitioner to deposit 50% disputed tax
Case-Laws
GST
HC remitted the matter to the 1st Respondent Assistant Commissioner (ST) (FAC) to pass a fresh, consolidated order on all issues other than the demand previously confirmed solely for belated availing of Input Tax Credit (ITC), in light of the retrospective insertion of Rule 16(5) into the GST Rules effective 01.07.2017. The Court held the amendment war
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