https://www.taxtmi.com/caselaws?id=762930 The HC set aside the assessment order dated 23.04.2024 rejecting the petitioner's ITC claim under Section 16(4) of the GST Act for 2018-19. Following amendments under Finance (No. 2) Act, 2024 inserting Section 16(5), the respondent agreed to reassess the ITC entitlement. The court directed petitioner to deposit tax amounts for other discrepancies (GSTR-2A/3B variances and e-way bill discrepancies totaling Rs. 87,129) within two weeks. Upon compliance, the impugned order would be treated as show cause notice, allowing petitioner three weeks to file objections with opportunity for personal hearing before fresh orders. en-us Mon, 09 Sep 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762930 The HC set aside the assessment order dated 23.04.2024 rejecting the petitioner's ITC claim under Section 16(4) of the GST Act for 2018-19. Following amendments under Finance (No. 2) Act, 2024 inserting Section 16(5), the respondent agreed to reassess the ITC entitlement. The court directed petitioner to deposit tax amounts for other discrepancies (GSTR-2A/3B variances and e-way bill discrepancies totaling Rs. 87,129) within two weeks. Upon compliance, the impugned order would be treated as show cause notice, allowing petitioner three weeks to file objections with opportunity for personal hearing before fresh orders. Case-Laws GST Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762930