Sunset date for Section 171 authority bars new requests to examine pass-through of input tax credits from the appointed cut-off. The notification appoints a sunset date under the proviso to sub section (2) of section 171, by which the designated authority shall not accept any request to examine whether input tax credits availed or reductions in tax rates have led to a commensurate reduction in the price of goods or services; the appointed cut off is specified and the notification is made effective retrospectively from an earlier effective date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Sunset date for Section 171 authority bars new requests to examine pass-through of input tax credits from the appointed cut-off.
The notification appoints a sunset date under the proviso to sub section (2) of section 171, by which the designated authority shall not accept any request to examine whether input tax credits availed or reductions in tax rates have led to a commensurate reduction in the price of goods or services; the appointed cut off is specified and the notification is made effective retrospectively from an earlier effective date.
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