https://www.taxtmi.com/caselaws?id=772552 Section 16(5) of the GST enactment was inserted retrospectively from 1 July 2017, allowing a registered person to claim input tax credit on specified invoices or debit notes notwithstanding the restriction in Section 16(4). Because this statutory change occurred during the pendency of the challenge to the adjudication order denying credit, the existing order could not be sustained without reconsideration under the amended law. The High Court therefore set aside the adjudication order and restored the show-cause notice to the adjudicating authority for fresh adjudication, after permitting an additional reply and granting personal hearing. The challenge to Section 168A was not pressed and was struck off. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772552 Section 16(5) of the GST enactment was inserted retrospectively from 1 July 2017, allowing a registered person to claim input tax credit on specified invoices or debit notes notwithstanding the restriction in Section 16(4). Because this statutory change occurred during the pendency of the challenge to the adjudication order denying credit, the existing order could not be sustained without reconsideration under the amended law. The High Court therefore set aside the adjudication order and restored the show-cause notice to the adjudicating authority for fresh adjudication, after permitting an additional reply and granting personal hearing. The challenge to Section 168A was not pressed and was struck off. Case-Laws GST Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772552