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    <title>2025 (1) TMI 920 - MADRAS HIGH COURT</title>
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    <description>HC set aside the impugned order dated 27.07.2024 insofar as denial of ITC solely for claims lodged beyond the period in Section 16(4). The matter is remitted for reassessment by the assessing/adjudicating authority taking into account the referenced amendment. The petitioner may file objections by reply within three weeks of receiving the order and amendment; any such reply must be considered and a decision rendered after affording a reasonable opportunity of personal hearing. All other issues in the impugned order remain undisturbed; petition disposed.</description>
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      <description>HC set aside the impugned order dated 27.07.2024 insofar as denial of ITC solely for claims lodged beyond the period in Section 16(4). The matter is remitted for reassessment by the assessing/adjudicating authority taking into account the referenced amendment. The petitioner may file objections by reply within three weeks of receiving the order and amendment; any such reply must be considered and a decision rendered after affording a reasonable opportunity of personal hearing. All other issues in the impugned order remain undisturbed; petition disposed.</description>
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