https://www.taxtmi.com/highlights?id=83176 Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note for financial year 2018-19 prior to November 30, 2021, falling under the purview of sub-section (5). High Court directed respondent authorities to consider the matter and pass appropriate order considering the provision of Sub-Section (5) of Section 16 of CGST Act, 2017, as amended by Finance Act, 2024 dated August 16, 2024. Appeal disposed of. en-us Sat, 16 Nov 2024 08:38:49 +0530 Sat, 16 Nov 2024 08:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=83176 Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note for financial year 2018-19 prior to November 30, 2021, falling under the purview of sub-section (5). High Court directed respondent authorities to consider the matter and pass appropriate order considering the provision of Sub-Section (5) of Section 16 of CGST Act, 2017, as amended by Finance Act, 2024 dated August 16, 2024. Appeal disposed of. Highlights GST Sat, 16 Nov 2024 08:38:49 +0530 https://www.taxtmi.com/highlights?id=83176