https://www.taxtmi.com/caselaws?id=762474 Section 16 of the CGST Act, 2017 was examined in the context of a challenge to denial of input tax credit and to an order passed without hearing. The text notes that the grievance on input tax credit was substantially addressed by insertion of Section 16(5) by the Finance Act, 2024, while other demands had been decided without affording the petitioner an opportunity of hearing. The matter was therefore remitted for fresh consideration under the amended statutory framework, with directions to provide a hearing before a new decision is taken. en-us Wed, 20 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762474 Section 16 of the CGST Act, 2017 was examined in the context of a challenge to denial of input tax credit and to an order passed without hearing. The text notes that the grievance on input tax credit was substantially addressed by insertion of Section 16(5) by the Finance Act, 2024, while other demands had been decided without affording the petitioner an opportunity of hearing. The matter was therefore remitted for fresh consideration under the amended statutory framework, with directions to provide a hearing before a new decision is taken. Case-Laws GST Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762474