https://www.taxtmi.com/caselaws?id=762633 A challenge to an interim GST demand order under Section 73(9) turned on the effect of the newly inserted Section 16(5) of the CGST Act, introduced retrospectively from 1 July 2017, which extended entitlement to input tax credit up to 30 November 2021 for specified financial years. The Court noted the petitioner's reliance on return-filing dates and the respondents' concerns regarding the WBGST component, and on the materials before it found a prima facie case for hearing. The impugned order was stayed until the next hearing date, with the matter listed for January 2025. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762633 A challenge to an interim GST demand order under Section 73(9) turned on the effect of the newly inserted Section 16(5) of the CGST Act, introduced retrospectively from 1 July 2017, which extended entitlement to input tax credit up to 30 November 2021 for specified financial years. The Court noted the petitioner's reliance on return-filing dates and the respondents' concerns regarding the WBGST component, and on the materials before it found a prima facie case for hearing. The impugned order was stayed until the next hearing date, with the matter listed for January 2025. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762633