https://www.taxtmi.com/caselaws?id=758989 Section 16(5) of the CGST Act, 2017 was relied on to support the availment of input tax credit for the relevant financial year up to 30 November 2021, and the petitioner argued that the return filing date brought the claim within that beneficial window. The Court held that a prima facie case had been made out and that the writ petition required hearing, so the impugned order under Section 73(9) of the CGST/WBGST regime was stayed until the next date of hearing. en-us Tue, 10 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758989 Section 16(5) of the CGST Act, 2017 was relied on to support the availment of input tax credit for the relevant financial year up to 30 November 2021, and the petitioner argued that the return filing date brought the claim within that beneficial window. The Court held that a prima facie case had been made out and that the writ petition required hearing, so the impugned order under Section 73(9) of the CGST/WBGST regime was stayed until the next date of hearing. Case-Laws GST Tue, 10 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758989