https://www.taxtmi.com/caselaws?id=770359 The HC examined challenges to a GST assessment order, focusing on limitation period, ITC entitlement, and legislative amendments. The court found the assessment order invalid due to Section 16(5) of the GST Act, which allows ITC claims for FY 2017-18 to 2020-21 if returns were filed by 30.11.2021. The order was set aside, and the matter remanded for fresh assessment, granting the petitioner ITC despite delayed filing. en-us Thu, 24 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770359 The HC examined challenges to a GST assessment order, focusing on limitation period, ITC entitlement, and legislative amendments. The court found the assessment order invalid due to Section 16(5) of the GST Act, which allows ITC claims for FY 2017-18 to 2020-21 if returns were filed by 30.11.2021. The order was set aside, and the matter remanded for fresh assessment, granting the petitioner ITC despite delayed filing. Case-Laws GST Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770359