https://www.taxtmi.com/caselaws?id=764710 Gujarat HC allowed petition challenging input tax credit denial order. Court found the order illegal and without jurisdiction under CGST Act provisions. Key issue involved violation of Section 16(4) regarding input tax credit compliance. Court noted subsequent amendment inserting Section 16(5) effective from 01.07.2017 eliminated the alleged default by petitioners. Matter remanded to Adjudicating Authority for fresh de novo order considering amended provisions. Petition allowed through remand for reconsideration under updated statutory framework. en-us Wed, 11 Dec 2024 00:00:00 +0530 Thu, 16 Jan 2025 08:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764710 Gujarat HC allowed petition challenging input tax credit denial order. Court found the order illegal and without jurisdiction under CGST Act provisions. Key issue involved violation of Section 16(4) regarding input tax credit compliance. Court noted subsequent amendment inserting Section 16(5) effective from 01.07.2017 eliminated the alleged default by petitioners. Matter remanded to Adjudicating Authority for fresh de novo order considering amended provisions. Petition allowed through remand for reconsideration under updated statutory framework. Case-Laws GST Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764710