https://www.taxtmi.com/caselaws?id=462887 The Gauhati HC disposed of a petition challenging GST proceedings related to input tax credit (ITC) availment violations under Section 16(4) of the CGST/AGST Act, 2017. The petitioner contested notifications extending time limits for adjudication under Section 73. The HC found that retrospective amendments introduced by the Finance (No.2) Act, 2024, effective from 01.07.2017, entitled registered persons to claim ITC for financial years 2017-18 to 2020-21 in returns filed up to 30th November 2021, subject to newly inserted conditions under Sections 16(5) and 16(6). The court held that these amendments rendered the show-cause notice dated 14.08.2023 and subsequent proceedings redundant. The impugned order dated 29.04.2024 was set aside, and the matter was remanded to the competent jurisdictional officer for appropriate orders if necessary. en-us Thu, 03 Oct 2024 00:00:00 +0530 Tue, 22 Jul 2025 20:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462887 The Gauhati HC disposed of a petition challenging GST proceedings related to input tax credit (ITC) availment violations under Section 16(4) of the CGST/AGST Act, 2017. The petitioner contested notifications extending time limits for adjudication under Section 73. The HC found that retrospective amendments introduced by the Finance (No.2) Act, 2024, effective from 01.07.2017, entitled registered persons to claim ITC for financial years 2017-18 to 2020-21 in returns filed up to 30th November 2021, subject to newly inserted conditions under Sections 16(5) and 16(6). The court held that these amendments rendered the show-cause notice dated 14.08.2023 and subsequent proceedings redundant. The impugned order dated 29.04.2024 was set aside, and the matter was remanded to the competent jurisdictional officer for appropriate orders if necessary. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462887