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    <title>Delay in availing Input Tax Credit disputed. Rs. 23,35,892/- relief granted. Case remitted for considering GST Council proposals.</title>
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    <description>Demand on account of alleged delay in availing Input Tax Credit purportedly Rs. 23,35,892/- out of Rs. 57,12,114/-. Impugned order set aside to that extent, case remitted to consider proposals in GST Council&#039;s 53rd Meeting and Finance (No.2) Bill, 2024 (Bill No.55 of 2024) Clause 114 &amp; 146. For balance amount Rs. 33,76,222/-, petitioner given liberty to file statutory appeal within 30 days. Petition disposed.</description>
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      <title>Delay in availing Input Tax Credit disputed. Rs. 23,35,892/- relief granted. Case remitted for considering GST Council proposals.</title>
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      <description>Demand on account of alleged delay in availing Input Tax Credit purportedly Rs. 23,35,892/- out of Rs. 57,12,114/-. Impugned order set aside to that extent, case remitted to consider proposals in GST Council&#039;s 53rd Meeting and Finance (No.2) Bill, 2024 (Bill No.55 of 2024) Clause 114 &amp; 146. For balance amount Rs. 33,76,222/-, petitioner given liberty to file statutory appeal within 30 days. Petition disposed.</description>
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