{"id":73812,"date":"2025-09-24T08:08:38","date_gmt":"2025-09-24T02:38:38","guid":{"rendered":""},"modified":"2025-09-24T08:08:38","modified_gmt":"2025-09-24T02:38:38","slug":"order-set-aside-and-matter-remitted-for-fresh-adjudication-for-failure-to-apply-section-16-5-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73812","title":{"rendered":"Order set aside and matter remitted for fresh adjudication for failure to apply Section 16(5) CGST Act"},"content":{"rendered":"<p>Order set aside and matter remitted for fresh adjudication for failure to apply Section 16(5) CGST Act<br \/>Case-Laws<br \/>GST<br \/>The HC held that the impugned order failed to apply sub-section (5) of Section 16 of the CGST Act, which was made effective from 1 July 2017 and prescribes that, notwithstanding sub-section (4), a registered person may claim input tax credit for invoices\/debit notes relating to FY 2017-18 through FY 2020-21 in any return filed up to 30 November 2021. Because the authority<\/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=92812\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Order set aside and matter remitted for fresh adjudication for failure to apply Section 16(5) CGST ActCase-LawsGSTThe HC held that the impugned order failed to apply sub-section (5) of Section 16 of the CGST Act, which was made effective from 1 July 2017 <\/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-73812","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73812","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=73812"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73812\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}