https://www.taxtmi.com/caselaws?id=763982 The Gauhati HC dealt with rejection of input tax credit claimed under the CGST Act, read with the IGST Act and the relevant State GST law, where the claim had been disallowed under section 16(4). During the writ proceedings, section 16(5) was retrospectively inserted to extend ITC entitlement for specified financial years up to the prescribed return date, and the respondents accepted that the grievance was thereby redressed. The impugned rejection order was set aside, and the respondent authorities were directed to reconsider the claim and pass a fresh order in light of section 16(5). en-us Mon, 16 Sep 2024 00:00:00 +0530 Wed, 01 Jan 2025 08:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763982 The Gauhati HC dealt with rejection of input tax credit claimed under the CGST Act, read with the IGST Act and the relevant State GST law, where the claim had been disallowed under section 16(4). During the writ proceedings, section 16(5) was retrospectively inserted to extend ITC entitlement for specified financial years up to the prescribed return date, and the respondents accepted that the grievance was thereby redressed. The impugned rejection order was set aside, and the respondent authorities were directed to reconsider the claim and pass a fresh order in light of section 16(5). Case-Laws GST Mon, 16 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763982