https://www.taxtmi.com/caselaws?id=757747 Demand based on belated return filing and partial expiry of input tax credit was treated as requiring reconsideration because the order was passed before the notice and the proposed GST amendment in Finance (No. 2) Bill, 2024 was relevant to regularisation of delayed ITC availment. The Madras HC set aside the impugned order and remitted the matter for fresh adjudication on merits in accordance with law after enactment of the amendment. The text indicates that Sections 16(5) and 16(6) were proposed to address delayed availment of input tax credit, and the controversy was to be reconsidered in that light. en-us Tue, 13 Aug 2024 00:00:00 +0530 Wed, 07 May 2025 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757747 Demand based on belated return filing and partial expiry of input tax credit was treated as requiring reconsideration because the order was passed before the notice and the proposed GST amendment in Finance (No. 2) Bill, 2024 was relevant to regularisation of delayed ITC availment. The Madras HC set aside the impugned order and remitted the matter for fresh adjudication on merits in accordance with law after enactment of the amendment. The text indicates that Sections 16(5) and 16(6) were proposed to address delayed availment of input tax credit, and the controversy was to be reconsidered in that light. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757747