{"id":70360,"date":"2024-11-06T08:34:25","date_gmt":"2024-11-06T03:04:25","guid":{"rendered":""},"modified":"2024-11-06T08:34:25","modified_gmt":"2024-11-06T03:04:25","slug":"court-invalidates-tax-order-remands-case-for-review-amid-retrospective-amendments-input-tax-credit-claims-revived","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70360","title":{"rendered":"Court Invalidates Tax Order, Remands Case for Review Amid Retrospective Amendments; Input Tax Credit Claims Revived."},"content":{"rendered":"<p>Court Invalidates Tax Order, Remands Case for Review Amid Retrospective Amendments; Input Tax Credit Claims Revived.<br \/>Case-Laws<br \/>GST<br \/>The High Court addressed the challenge to notifications extending the time limit for issuance of orders u\/s 73 of the CGST\/AGST Act, 2017, due to the &#8220;force majeure&#8221; condition of Covid-19. The Court noted that amendments introduced by the Finance (No. 2) Act, 2024, retrospectively effective from 01.07.2017, allowed registered persons to claim input tax credi<\/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=82851\">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 addressed the challenge to notifications extending the time limit for issuance of orders u\/s 73 of the CGST\/AGST Act, 2017, due to the &#8220;force majeure&#8221; condition of Covid-19. The Court noted that amendments in<\/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-70360","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70360","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=70360"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70360\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}