Examination of input tax credit pass-through barred from the appointed date, authority to stop accepting such requests. The State government appoints a sunset date after which the designated authority will not accept requests to examine whether input tax credits availed or tax rate reductions resulted in commensurate reductions in the price of goods or services supplied, and declares the notification to be deemed in force from an earlier specified date.
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Provisions expressly mentioned in the judgment/order text.
Examination of input tax credit pass-through barred from the appointed date, authority to stop accepting such requests.
The State government appoints a sunset date after which the designated authority will not accept requests to examine whether input tax credits availed or tax rate reductions resulted in commensurate reductions in the price of goods or services supplied, and declares the notification to be deemed in force from an earlier specified date.
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