Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
HC allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment interpreting Section 16(5) of the GST Act, which held that taxpayers can avail tax credits despite procedural delays. The assessment order dated 30.04.2024 was set aside, directing the respondent to conduct a fresh assessment consistent with the legal interpretation of the non-obstante clause in the statutory provision.