{"id":71770,"date":"2025-06-10T08:43:14","date_gmt":"2025-06-10T03:13:14","guid":{"rendered":""},"modified":"2025-06-10T08:43:14","modified_gmt":"2025-06-10T03:13:14","slug":"high-court-quashes-input-tax-credit-order-mandates-reconsideration-under-cgst-act-section-16-5-for-fair-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71770","title":{"rendered":"High Court Quashes Input Tax Credit Order, Mandates Reconsideration Under CGST Act Section 16(5) for Fair Adjudication"},"content":{"rendered":"<p>High Court Quashes Input Tax Credit Order, Mandates Reconsideration Under CGST Act Section 16(5) for Fair Adjudication<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition challenging the adjudication order related to input tax credit under CGST\/WBGST Act. The court set aside the existing order and directed the adjudicating authority to re-adjudicate the show-cause notice, taking into consideration the newly inserted sub-section (5) of Section 16, which was effective from 1st July, 2017. The decision <\/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=89276\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Quashes Input Tax Credit Order, Mandates Reconsideration Under CGST Act Section 16(5) for Fair AdjudicationCase-LawsGSTHC allowed the petition challenging the adjudication order related to input tax credit under CGST\/WBGST Act. The court set as<\/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-71770","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71770","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=71770"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71770\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71770"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71770"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71770"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}