Input tax credit dispute remitted for fresh adjudication under amended CGST law after hearing opportunity granted.

The adjudication order concerning input tax credit was set aside because the dispute needed reconsideration under Section 16 of the CGST Act as amended by the Finance Act, 2024, and the petitioner had also raised a hearing-related grievance. As the respondents did not oppose remand and agreed that the matter could be decided afresh, the court remitted the case to the adjudicating authority for a fresh decision in accordance with the amended statutory provisions after granting the petitioner an opportunity of hearing.

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Issues: Whether the impugned adjudication order required to be set aside and the matter remitted for fresh decision after considering the amended provisions of Section 16 of the CGST Act and after granting an opportunity of hearing.

Analysis: The petitioner stated that the grievance relating to input tax credit stood substantially addressed by insertion of sub-section (5) in Section 16 of the CGST Act by the Finance Act, 2024, and also complained that the impugned order had been passed in respect of certain demands without hearing. The respondents did not oppose remand and agreed that the matter could be decided afresh in accordance with the amended provisions of the CGST Act.

Conclusion: The impugned order dated 22.12.2023 was set aside and the matter was remitted to the adjudicating authority for fresh decision in accordance with Section 16 of the CGST Act as amended, after granting an opportunity of hearing to the petitioner.

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