https://www.taxtmi.com/caselaws?id=761794 Denial of input tax credit based on section 16(4) was set aside where the petitioner contended that section 16(5) had become applicable and could support entitlement to credit for the 2018-19 period. The Court held that the adverse order had to be reconsidered in light of section 16(5) and after giving the petitioner an opportunity of hearing. The matter was remitted for fresh orders on the credit claim, with the rejection sustained only to the extent it required reconsideration rather than final confirmation. en-us Fri, 08 Nov 2024 00:00:00 +0530 Mon, 19 May 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761794 Denial of input tax credit based on section 16(4) was set aside where the petitioner contended that section 16(5) had become applicable and could support entitlement to credit for the 2018-19 period. The Court held that the adverse order had to be reconsidered in light of section 16(5) and after giving the petitioner an opportunity of hearing. The matter was remitted for fresh orders on the credit claim, with the rejection sustained only to the extent it required reconsideration rather than final confirmation. Case-Laws GST Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761794