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    <title>Taxpayer wins input tax credit case as High Court orders fresh decision considering notification.</title>
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    <description>CGST/SGST Acts&#039; Sec 16(4) denied petitioner&#039;s input tax credit. HC set aside order denying credit, directing competent authority to pass fresh orders considering Sec 16(5) provisions after hearing petitioner within 3 months, allowing input tax credit entitlement due to Sec 16(5) notification.</description>
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      <description>CGST/SGST Acts&#039; Sec 16(4) denied petitioner&#039;s input tax credit. HC set aside order denying credit, directing competent authority to pass fresh orders considering Sec 16(5) provisions after hearing petitioner within 3 months, allowing input tax credit entitlement due to Sec 16(5) notification.</description>
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