https://www.taxtmi.com/article/detailed?id=11910 The petition challenges the temporal limitation on claiming Input Tax Credit and the amendment to Rule 61(5) CGST Rules made by Notification No. 49/2019, after an adjudicating authority confirmed a demand on the ground that ITC was availed beyond the statutory time limit under Section 16(4). The court admitted the writ, noted availability of alternative remedies, and ordered a proportionate payment of the disputed tax within a stipulated period as a condition for suspension of further proceedings. en-us Wed, 04 Oct 2023 10:47:13 +0530 Wed, 04 Oct 2023 10:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11910 The petition challenges the temporal limitation on claiming Input Tax Credit and the amendment to Rule 61(5) CGST Rules made by Notification No. 49/2019, after an adjudicating authority confirmed a demand on the ground that ITC was availed beyond the statutory time limit under Section 16(4). The court admitted the writ, noted availability of alternative remedies, and ordered a proportionate payment of the disputed tax within a stipulated period as a condition for suspension of further proceedings. Articles Goods and Services Tax - GST Wed, 04 Oct 2023 10:47:13 +0530 https://www.taxtmi.com/article/detailed?id=11910