https://www.taxtmi.com/caselaws?id=761199 The HC disposed of a petition challenging notifications extending time limits under Section 73 of CGST/AGST Act, 2017 due to Covid-19. The court found that amendments introduced by Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017 rendered the challenge redundant. The amendments allow registered persons to claim input tax credit for financial years 2017-18 to 2020-21 until November 30, 2021, subject to conditions in newly inserted Sections 16(5) and 16(6). The court set aside the impugned order and remanded the matter to the competent jurisdictional officer for appropriate orders, making the show-cause notices redundant. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761199 The HC disposed of a petition challenging notifications extending time limits under Section 73 of CGST/AGST Act, 2017 due to Covid-19. The court found that amendments introduced by Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017 rendered the challenge redundant. The amendments allow registered persons to claim input tax credit for financial years 2017-18 to 2020-21 until November 30, 2021, subject to conditions in newly inserted Sections 16(5) and 16(6). The court set aside the impugned order and remanded the matter to the competent jurisdictional officer for appropriate orders, making the show-cause notices redundant. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761199