https://www.taxtmi.com/caselaws?id=761198 Gauhati HC disposed of a writ petition challenging notifications extending time limits under Section 73 of CGST/AGST Act, 2017 due to Covid-19. The court found the challenge rendered moot by amendments introduced through Finance (No. 2) Act, 2024, which granted retrospective effect from 01.07.2017 allowing input tax credit claims for financial years 2017-18 to 2020-21 up to 30th November 2021. The court set aside the impugned order and remanded the matter to the competent jurisdictional officer for appropriate orders, noting that show-cause notice proceedings became redundant due to statutory amendments. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761198 Gauhati HC disposed of a writ petition challenging notifications extending time limits under Section 73 of CGST/AGST Act, 2017 due to Covid-19. The court found the challenge rendered moot by amendments introduced through Finance (No. 2) Act, 2024, which granted retrospective effect from 01.07.2017 allowing input tax credit claims for financial years 2017-18 to 2020-21 up to 30th November 2021. The court set aside the impugned order and remanded the matter to the competent jurisdictional officer for appropriate orders, noting that show-cause notice proceedings became redundant due to statutory amendments. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761198