https://www.taxtmi.com/caselaws?id=762995 Denial of input tax credit under section 16(4) of the CGST/SGST enactments was required to be reconsidered in light of section 16(5). The authority was directed to re-examine the credit claim for the relevant financial years, take note of section 16(5), and pass fresh orders after giving the taxpayer an opportunity of hearing. The earlier rejection was set aside only to that extent, leaving the claim open for fresh consideration on the statutory basis now applicable. en-us Fri, 15 Nov 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762995 Denial of input tax credit under section 16(4) of the CGST/SGST enactments was required to be reconsidered in light of section 16(5). The authority was directed to re-examine the credit claim for the relevant financial years, take note of section 16(5), and pass fresh orders after giving the taxpayer an opportunity of hearing. The earlier rejection was set aside only to that extent, leaving the claim open for fresh consideration on the statutory basis now applicable. Case-Laws GST Fri, 15 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762995