https://www.taxtmi.com/caselaws?id=762479 The court partially allowed the writ petition, setting aside the impugned orders dated 27.03.2024 and 08.08.2024, and directed the parties back to the show-cause notice dated 21.12.2023. The petitioner was granted relief under Section 16 (5) of the Karnataka Goods and Services Tax Act, 2017, allowing them to claim input tax credit based on the retrospective amendment despite the delay in filing the appeal. The petitioner was given the opportunity to respond to the show-cause notice and present all legal contentions. The judgment underscores the significance of considering statutory amendments in tax adjudications to ensure fairness and legal compliance. en-us Fri, 22 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 17:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762479 The court partially allowed the writ petition, setting aside the impugned orders dated 27.03.2024 and 08.08.2024, and directed the parties back to the show-cause notice dated 21.12.2023. The petitioner was granted relief under Section 16 (5) of the Karnataka Goods and Services Tax Act, 2017, allowing them to claim input tax credit based on the retrospective amendment despite the delay in filing the appeal. The petitioner was given the opportunity to respond to the show-cause notice and present all legal contentions. The judgment underscores the significance of considering statutory amendments in tax adjudications to ensure fairness and legal compliance. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762479