https://www.taxtmi.com/caselaws?id=764059 Denial of input tax credit under the GST enactments based solely on section 16(4) could not be sustained where section 16(5) had come into force and required consideration. The High Court held that the claim had to be re-examined on that statutory basis, and the competent authority was directed to reconsider the matter after granting the assessee an opportunity of hearing. The order was therefore set aside to the extent it rested on section 16(4), and the issue was remitted for fresh adjudication in light of section 16(5). en-us Thu, 24 Oct 2024 00:00:00 +0530 Thu, 10 Apr 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764059 Denial of input tax credit under the GST enactments based solely on section 16(4) could not be sustained where section 16(5) had come into force and required consideration. The High Court held that the claim had to be re-examined on that statutory basis, and the competent authority was directed to reconsider the matter after granting the assessee an opportunity of hearing. The order was therefore set aside to the extent it rested on section 16(4), and the issue was remitted for fresh adjudication in light of section 16(5). Case-Laws GST Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764059