GST input tax credit grievance treated as redressed after statutory amendment, with interim protection against coercive action

The writ appeal was disposed of after the respondents accepted that the petitioner's grievance had been redressed by the insertion of Section 16(5) of the Central Goods and Services Tax Act, 2017. The court directed the authorities to consider the matter in light of that statutory amendment and ordered that no coercive action be taken meanwhile.

---

---

Outcome: The writ appeal was disposed of after the respondents acknowledged that the petitioner's grievance stood redressed by the insertion of Section 16(5) of the Central Goods and Services Tax Act, 2017, and the authorities were directed to consider the matter accordingly, with no coercive action to be taken meanwhile.

---