ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision

ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decisionCase-LawsGSTQuestion concerns the temporal and statutory effect of amendments to Section 16 of the CGST Act and related CBIC guidance on

ITC time limit under CGST Section 16 amendment and CBIC Circular leads to setting aside appeal and remand for decision
Case-Laws
GST
Question concerns the temporal and statutory effect of amendments to Section 16 of the CGST Act and related CBIC guidance on entitlement to input tax credit (ITC). The court acknowledged subsequent insertion of Section 16(5) and a CBIC Circular, held that those developments materially affect prior adjudication, set aside the earlier appellate order and rem

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