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    <title>2025 (5) TMI 372 - ANDHRA PRADESH HIGH COURT</title>
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    <description>AP HC allowed a writ petition concerning input tax credit (ITC) claim beyond statutory deadline. The court interpreted amended Section 16(5) of CGST Act, permitting ITC for specified financial years if claimed by 30.11.2021. The court set aside previous assessment orders and remanded the matter for fresh assessment, enabling the petitioner to claim ITC despite initial time-bar.</description>
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      <description>AP HC allowed a writ petition concerning input tax credit (ITC) claim beyond statutory deadline. The court interpreted amended Section 16(5) of CGST Act, permitting ITC for specified financial years if claimed by 30.11.2021. The court set aside previous assessment orders and remanded the matter for fresh assessment, enabling the petitioner to claim ITC despite initial time-bar.</description>
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