{"id":73847,"date":"2025-09-26T08:27:53","date_gmt":"2025-09-26T02:57:53","guid":{"rendered":""},"modified":"2025-09-26T08:27:53","modified_gmt":"2025-09-26T02:57:53","slug":"administrative-order-and-demand-notice-set-aside-as-finance-no-2-act-2024-retrospectively-enables-itc-under-amended-sec-16-cgst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73847","title":{"rendered":"Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST"},"content":{"rendered":"<p>Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGST<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and set aside the impugned administrative order dated 25-12-2023 and the Demand-cum-Show Cause Notice dated 05-12-2022, holding that amendments effected by the Finance (No.2) Act, 2024-given retrospective effect from 01-07-2017-have rendered proceedings against the petitioner redundant. The court applied amended Secti<\/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=92889\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Administrative order and demand notice set aside as Finance (No.2) Act 2024 retrospectively enables ITC under amended Sec.16 CGSTCase-LawsGSTThe HC allowed the petition and set aside the impugned administrative order dated 25-12-2023 and the Demand-cum-Sh<\/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-73847","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73847","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=73847"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73847\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}