{"id":69935,"date":"2024-09-05T07:51:25","date_gmt":"2024-09-05T02:21:25","guid":{"rendered":""},"modified":"2024-09-05T07:51:25","modified_gmt":"2024-09-05T02:21:25","slug":"input-tax-credit-disallowed-due-to-delay-challenged-court-orders-reassessment-considering-amendments-and-other-issues","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69935","title":{"rendered":"Input Tax Credit disallowed due to delay challenged; Court orders reassessment considering amendments and other issues."},"content":{"rendered":"<p>Input Tax Credit disallowed due to delay challenged; Court orders reassessment considering amendments and other issues.<br \/>Case-Laws<br \/>GST<br \/>The High Court set aside the impugned assessment order that disallowed Input Tax Credit solely on the ground of delay u\/s 16(4) of the GST Acts. The Court directed the assessing authority to re-do the assessment considering the amendment and reconsider the petitioner&#39;s submissions on three other issues: ineligibility u\/s 17(5), ineligible ITC declaration,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81050\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court set aside the impugned assessment order that disallowed Input Tax Credit solely on the ground of delay u\/s 16(4) of the GST Acts. The Court directed the assessing authority to re-do the assessment considering<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69935","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69935"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69935\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}