https://www.taxtmi.com/caselaws?id=761196 HC allowed writ petition challenging GST proceedings related to input tax credit claims. Court held that Finance (No. 2) Act, 2024 amendments to Section 16 of CGST Act, with retrospective effect from 01.07.2017, entitled petitioner to claim input tax credit for financial years 2017-18 to 2020-21 until 30th November 2021. The show-cause notice dated 15.02.2024 became redundant due to statutory amendments. HC set aside impugned order dated 02.03.2024 and remanded matter to jurisdictional officer for appropriate orders. Petition disposed through remand. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761196 HC allowed writ petition challenging GST proceedings related to input tax credit claims. Court held that Finance (No. 2) Act, 2024 amendments to Section 16 of CGST Act, with retrospective effect from 01.07.2017, entitled petitioner to claim input tax credit for financial years 2017-18 to 2020-21 until 30th November 2021. The show-cause notice dated 15.02.2024 became redundant due to statutory amendments. HC set aside impugned order dated 02.03.2024 and remanded matter to jurisdictional officer for appropriate orders. Petition disposed through remand. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761196