https://www.taxtmi.com/caselaws?id=761207 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 held that amendments introduced by Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017 rendered the challenge redundant. Petitioner became entitled to input tax credit benefits under newly inserted Sections 16(5) and 16(6) of CGST Act, 2017. The impugned order was set aside and proceedings including show-cause notice were deemed redundant. Matter remanded to competent jurisdictional officer for appropriate orders. en-us Thu, 03 Oct 2024 00:00:00 +0530 Sun, 01 Jun 2025 22:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761207 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 held that amendments introduced by Finance (No. 2) Act, 2024 with retrospective effect from 01.07.2017 rendered the challenge redundant. Petitioner became entitled to input tax credit benefits under newly inserted Sections 16(5) and 16(6) of CGST Act, 2017. The impugned order was set aside and proceedings including show-cause notice were deemed redundant. Matter remanded to competent jurisdictional officer for appropriate orders. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761207