https://www.taxtmi.com/caselaws?id=763922 Denial of input tax credit under section 16(4) of the CGST/SGST regime required reconsideration in light of section 16(5). The Court accepted that the petitioner's claim could not be finally decided without fresh examination by the competent authority and directed a rehearing after considering section 16(5) and giving the assessee an opportunity of hearing. The disallowance under section 16(4) was set aside to that extent, and the matter was remitted for fresh orders in favour of the assessee. en-us Thu, 07 Nov 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763922 Denial of input tax credit under section 16(4) of the CGST/SGST regime required reconsideration in light of section 16(5). The Court accepted that the petitioner's claim could not be finally decided without fresh examination by the competent authority and directed a rehearing after considering section 16(5) and giving the assessee an opportunity of hearing. The disallowance under section 16(4) was set aside to that extent, and the matter was remitted for fresh orders in favour of the assessee. Case-Laws GST Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763922