https://www.taxtmi.com/caselaws?id=761197 HC disposed of writ petition challenging notifications extending time limits for orders under Section 73 of CGST/AGST Act, 2017 due to Covid-19. Court held that amendments introduced by Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017 rendered the challenge redundant. Petitioners became entitled to input tax credit benefits for financial years 2017-18 to 2020-21 subject to conditions under newly inserted Sections 16(5) and 16(6). Show-cause notice proceedings were deemed redundant due to statutory amendments. Impugned order set aside and matter remanded to jurisdictional officer for appropriate order. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761197 HC disposed of writ petition challenging notifications extending time limits for orders under Section 73 of CGST/AGST Act, 2017 due to Covid-19. Court held that amendments introduced by Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017 rendered the challenge redundant. Petitioners became entitled to input tax credit benefits for financial years 2017-18 to 2020-21 subject to conditions under newly inserted Sections 16(5) and 16(6). Show-cause notice proceedings were deemed redundant due to statutory amendments. Impugned order set aside and matter remanded to jurisdictional officer for appropriate order. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761197